Contact Paul +

Time limit is exhausted. Please reload CAPTCHA.

Investments

A guide to drawing down your savings in retirement

A guide to drawing down your savings in retirement

As reported in the LA Times, “A guide to drawing down your savings in retirement.” The approach of retirement should be an exciting time for 50- and 60-somethings. But when the issue is your finances — and whether you’ve saved enough to last the rest of your life — excitement can quickly be overridden by […]

Read the full article →

Long-term care insurance: Less bang, more bucks

Long-term care insurance: Less bang, more bucks

As reported in the OC Register, “Long-term care insurance: Less bang, more bucks.” Mary Julia Klimenko thought she was prudent 20 years ago when she invested in a long-term care insurance policy, one she believed would help pay for the care she’d need as she aged. Now she wishes she’d banked the money instead. Her […]

Read the full article →

Final regs on various aspects of the definition of “private activity bond”

Final regs on various aspects of the definition of “private activity bond”

T.D. 9741, 10/26/2015; Reg. § 1.141-1, Reg. § 1.141-3, Reg. § 1.141-6, Reg. § 1.141-12 , Reg. § 1.141-13, Reg. § 1.141-15, Reg. § 1.145-2, Reg. § 1.150-5 IRS has issued final regs that provide State and local governmental issuers of tax-exempt bonds with guidance for applying the private activity bond restrictions. The regs clarify […]

Read the full article →

Year-end planning: reducing exposure to the 3.8% surtax on unearned income

Year-end planning: reducing exposure to the 3.8% surtax on unearned income

For high earning taxpayers, year-end tax planning for 2015 includes facing the complication of the 3.8% surtax on unearned income under Code Sec. 1411. This article takes a look at year-end moves that can be used to reduce or eliminate the impact of this surtax, including overall year-end strategies for coping with it and specific […]

Read the full article →

SEC opens the door to startup investing

SEC opens the door to startup investing

As reported in the news of the OC Register: A new form of crowdfunding is coming soon that will allow startups to raise money by selling stock to Main Street investors. The Securities and Exchange Commission on Friday adopted rules implementing a 2012 law that opened the door to securities crowdfunding. The vote was 3-1 […]

Read the full article →

Final Regs Clarify Loss Consequences from “Legging Out” of Integrated Hedging Transactions

Final Regs Clarify Loss Consequences from “Legging Out” of Integrated Hedging Transactions

T.D. 9736, 09/03/2015; Reg. § 1.988-5 IRS has issued final regs providing guidance regarding certain integrated transactions that involve a foreign currency denominated debt instrument and multiple associated hedging transactions. The regs apply to “leg-outs” under Reg. § 1.988-5(a)(6)(ii) occurring on or after Sept. 6, 2012. Background. A taxpayer that disposes of all or part of […]

Read the full article →

As other funds bail on commodities, CalSTRS pursues test drive

As other funds bail on commodities, CalSTRS pursues test drive

SAN FRANCISCO (Reuters) – CalSTRS, the $191 billion California teachers pension fund, is pressing ahead with plans to test the waters of global commodity markets, an asset class that has fallen out of favor for many investors because of slumping prices. Almost a year after its chosen commodity investment manager shut down, CalSTRS, one of […]

Read the full article →

Just How Risky Is Your Portfolio? – Here Are Five Ways to Size Up Your Holdings

Just How Risky Is Your Portfolio? – Here Are Five Ways to Size Up Your Holdings

Just How Risky Is Your Portfolio? – Here Are Five Ways to Size Up Your Holdings, as reported in the WS Journal. U.S. stocks are expensive by historical standards and the market has been choppy since mid-September. Nervous? To figure out how much risk you’re exposed to, try looking at your portfolio from five different […]

Read the full article →

Don’t Spend Old Age Pinching Pennies – Four Strategies for Those Who Are Close to Retirement

Don’t Spend Old Age Pinching Pennies – Four Strategies for Those Who Are Close to Retirement

Don’t Spend Old Age Pinching Pennies – Four Strategies for Those Who Are Close to Retirement, as reported in the WS Journal. Half of us need to make serious financial changes—or we won’t be able to maintain our standard of living once retired. According to the National Retirement Risk Index created by Boston College’s Center […]

Read the full article →

The Financial Problems in Your Head – Psychology Explains Why Many People Mismanage Money

The Financial Problems in Your Head – Psychology Explains Why Many People Mismanage Money

The Financial Problems in Your Head – Psychology Explains Why Many People Mismanage Money, as reported in the WS Journal. If you think you’re making the best possible decisions with your money, think again. We all like to regard ourselves as rational spenders and investors, optimizing the use of our hard-earned money. But in fact, […]

Read the full article →

Where to Exit the Market Herd

Where to Exit the Market Herd

Editor’s Note: This article appeared in early January, 2015.  The timing and statements still appear true as of today  – – the date of publication. Where to Exit the Market Herd – Simon Constable Suggests Three Contrarian Investment Plays, as reported in the WS Journal. Going with the crowd might have helped in high school, […]

Read the full article →

Investing for the Long Term – How to Play Trends That Will Move Markets for Years to Come

Investing for the Long Term – How to Play Trends That Will Move Markets for Years to Come

Investing for the Long Term – How to Play Trends That Will Move Markets for Years to Come, as reported in the WS Journal. Investors often try to profit by betting on short- and medium-term shifts in stocks and bonds. But the real money comes from anticipating long-term trends, the kinds of changes that take […]

Read the full article →

10 things investors won’t tell you

10 things investors won’t tell you

10 things investors won’t tell you, as reported in the WS Journal. 1. We have no idea what we’re doing… Over the last four decades, the 401(k) plan has replaced the pension as the main form of retirement plan. About 31% of workers had so-called defined contribution retirement plans in 2008, up from just 8% […]

Read the full article →

Strong jobs, weak inflation data muddy Fed rate debate

Strong jobs, weak inflation data muddy Fed rate debate

WASHINGTON (Reuters) – U.S. Federal Reserve officials widely agreed last month the economy was nearing the point where interest rates should move higher, but worried lagging inflation and a weak global economy posed too big a risk to commit to “liftoff”. Only one Fed policymaker was ready to vote for a rate hike at the […]

Read the full article →

Retirement planning techniques that could be going away soon

Retirement planning techniques that could be going away soon

While Presidents and Congresses have for decades championed tax incentives for Americans to save for their retirement, a number of recent proposals aim to close down certain retirement planning techniques that some deem inequitable. In this article, we discuss three of those techniques and some of the proposals that would close down their use. High […]

Read the full article →

U.S. IRS cracks down on hedge funds’ tax strategy

U.S. IRS cracks down on hedge funds’ tax strategy

(Reuters) – The U.S. Internal Revenue Service is cracking down on hedge funds, challenging a tax strategy called “basket options” that they have used to avoid taxes estimated at billions of dollars. Under IRS guidance issued on Wednesday, hedge funds using the options must report them on their tax returns and correct past returns if […]

Read the full article →

Golden Rules for Your Golden Years – Seven Guidelines to Help Meet Your Retirement Goals

Golden Rules for Your Golden Years – Seven Guidelines to Help Meet Your Retirement Goals

Golden Rules for Your Golden Years – Seven Guidelines to Help Meet Your Retirement Goals, as reported in the WS Journal. Saving for retirement may feel like an impossible task. After all, as defined-benefit pension plans fall by the wayside, those with 401(k) plans must act as their own pension managers, a complex task that […]

Read the full article →

How to Live a Happier Financial Life

How to Live a Happier Financial Life

How to Live a Happier Financial Life as reported in the WS Journal. It all comes down to this. I wrote for the first edition of The Wall Street Journal Sunday. It seems fitting I should help bring down the curtain. Parting thoughts? With my final 750 words, here are five notions that—I believe—are indispensable […]

Read the full article →

Four Indicators of a Promising Stock

Four Indicators of a Promising Stock

Four Indicators of a Promising Stock, as reported in the WS Journal.  There’s no one checklist that can tell whether a stock is attractive. That’s because stocks represent part ownership in businesses as different as egg farming and semiconductor etching. However, there are signs that bode well for any stock. Below are four. They aren’t […]

Read the full article →

Simple, Bedrock Rules on Personal Finance

Simple, Bedrock Rules on Personal Finance

Simple, Bedrock Rules on Personal Finance as reported in the WS Journal.  Smart money moves aren’t more complicated than you think. They’re simpler.  Cut through all the jargon and pontificating and technical stuff, and everything you really need to know about personal finance fits into less than 1,000 words—no more than three to four minutes. […]

Read the full article →
Page 1 of 9123...Last »
Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

Read More

Connect With Paul on Social Media

Practice Areas & Information

Certifications &
Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney