Investments

The Treasury is providing automatic enrollment for Trump Accounts, creating a pathway for philanthropic contributions to invest in millions of children.

Corporate finance leaders are feeling bullish about their business's financial prospects, but many are worried are going over budget on artificial intelligence.

A strategy popularized by AQR to help wealthy people slash their taxes on ordinary income is facing a sign that authorities are preparing to clamp down.

The Treasury Department took a big step toward curbing a Wall Street boom in investment strategies that cut tax bills, with a notice signaling potential action.

The agency is also proposing to overhaul the proxy solicitation process by eliminating the so-called glossy report.

Bessent didn't provide details about how the cost would be offset, though he said the Treasury had been working on the plan for "quite awhile."

Advisors can leverage the updated opportunity zone program, starting in January, to help ultrahigh net worth clients defer capital gains.

The Institute of Internal Auditors wants the SEC to reject a proposal to give newly listed companies up to five years to establish an internal audit function.

The update changes how investment companies such as mutual funds can measure the fair value of an equity security subject to a contractual sale restriction.

The Trump administration would try to lower the federal budget deficit through Congress by the end of this year if Democrats are able to flip either chamber in the midterms.

While donating stock is a clear win for clients to avoid capital gains taxes, gifts of property require a qualified appraisal to get a deduction.

Investors who have taken advantage of opportunity zones may be facing hefty tax bills on their long-deferred capital gains unless they do some careful planning.

A proposed NYSE rule change would let newly listed companies wait five years before establishing an internal audit function.

Disaster-related tax relief; Montana loophole; sales tax triggers; and other highlights from our favorite tax bloggers.

The proposed investment rules for Section 530A accounts, also known as Trump accounts, limit choices, and advisors say that could make decisions easier.

The difference between bleeding a third of gains to taxes and being able to keep compounding isn't luck or a secret loophole. It's structure.

The deferral clock runs from the date the gain occurred. Clients sitting on capital gains from this year's liquidity events need a plan this quarter.

An exchange-traded fund strategy that delivers Treasury bill-like returns with lower taxes is getting a fresh boost.

Guggenheim Partners is working with regulators as they probe a business accounting issue at an investment subsidiary, according to the chief investment officer.

Below the fold; AI hyperscalers; politically biased; and other highlights from our favorite tax bloggers.