Data processing: financial – business practice – management – or co – Automated electrical financial or business practice or... – Finance
Reexamination Certificate
2004-10-22
2009-12-08
Cheung, Mary (Department: 3694)
Data processing: financial, business practice, management, or co
Automated electrical financial or business practice or...
Finance
C705S037000
Reexamination Certificate
active
07630929
ABSTRACT:
A method for selecting among taxable accounts, non-deductible tax-deferred accounts, deductible tax-deferred accounts, and tax-exempt accounts from which to withdraw funds to minimize tax consequences prioritizes withdrawal from taxable accounts and non-deductible tax-deferred accounts over withdrawal from deductible tax-deferred accounts and tax-exempt accounts. The method also prioritizes between taxable accounts and non-deductible tax-deferred accounts by comparing (i) a future after-tax liquidation value of assets held in taxable and non-deductible tax-deferred accounts assuming withdrawals are made from the taxable accounts prior to a withdrawal from the non-deductible tax-deferred accounts and (ii) a future after-tax liquidation value of assets held in taxable and non-deductible tax-deferred accounts assuming withdrawals are made from the non-deductible tax-deferred accounts prior to a withdrawal from the taxable accounts.
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Cynthia Harrington, CFA, “Tax-Sensitive Portfolios-Getting an Edge on Uncle Sam”, www.horsesmouth.com/linkpo/72109.htm, pp. 1-5, Feb. 11, 2003.
Still River Retirement Planning Software, Inc., “Strategies for Liquidating Assets at Retirement”, www.StillRiverRetire.com, pp. 1-4, Feb. 20, 2003.
Fisher Stephen D.
Venugopala Viswanathan
Weed Jonathan F.
Cheung Mary
Fish & Richardson P.C.
FMR Corp.
Holly John H
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