What is Modern Portfolio Theory?
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Modern Portfolio Theory (MPT) is the creation of Dr. Harry Markowitz. Markowitz received his Ph.D. in liberal arts from the University of Chicago. His advisers were Milton Friedman and Jacob Marschak.
Are Apartments Eligible For Qualified Opportunity Zones?
The IRS defines a Qualified Opportunity Zone (QOZ) as “an economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment.” Since its implementation as part of the Tax Cuts and Jobs Act of 2017, many of those “new investments” in the federally designated Opportunity Zones consist of real estate renovation or development.
What is a SEP Retirement Plan?
A SEP retirement plan is oriented toward entrepreneurs and small business owners. Like a 401(k), contributions to a SEP are pre-tax while distributions during retirement are taxed. Growth is tax-deferred until distributions begin. In this article, we’ll explore the additional features of a SEP retirement plan.
What is an UPREIT?
Real estate investment trusts (REITs) were established by Congress in 1960 to give investors access to real estate. REITs enabled smaller investors to pursue the benefits of commercial real estate investment. As REITs evolved, different structures came into play — one of these being the UPREIT, which was first developed in the early 1990s.
Can I Use 401(k) Unrealized Gain Loss to Invest in Opportunity Zones?
The Opportunity Zone program is remarkably straightforward. Passed under the Tax Cuts and Jobs Act of 2017, the initiative encourages you, the investor, to place capital gains into a Qualified Opportunity Fund (QOF). The fund, in turn, invests in federally designated, low-income Qualified Opportunity Zones (QOZs). In the meantime, you can defer paying taxes on those capital gains until Dec. 31, 2026.
What Are Investing Activities In Cash Flow?
Cash flow is important because it is what ultimately gives you a paycheck. So, it is essential to the health of a business to understand what investing activities are and how they impact cash flow.
