Year End Tax Planning2011

8/3/2019 Year End Tax Planning2011

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21<92 _èejw Co|ce` D|oy`% Spot` <11 Honn`tjnkb% HN 00343 Qfjn` # ?0<(?3?(1?21

Fysmpeo`n bnd Bssjcobt`s% EEC

CQBs bnd Lpson`ss D`yèjqh`nt Bdyosj|s

Jctjl`| 20% <122

D`b| Ybep`d Ceo`nt=

_`b|(`nd tbv qebnnong os `sq`cobee cfbee`ngong tfos `b| l`cbps` ji pnc`|tbont jy`|

wf`tf`| Cjng|`ss woee `nbct sw``qong tbv |ìj|h tfbt cjped fby` b hbmj| ohqbct on<12< bnd l`jnd. Bnd `y`n oi tf`|`'s nj hbmj| tbv e`gosebtojn on tf` ohh`dobt`

iptp|` Cjng|`ss n`vt `b| stoee woee fby` tj g|bqqe` wotf b fjst ji tfj|n ossp`s spcf

bs wf`tf`| tj jnc` bgbon ―qbtcf‘ tf` bet`|nbtoy` honohph tbv &`.g. tj byjod b

d|bstoc d|jq on qjst(<122 `v`hqtojn bhjpnts/ bnd wfbt tj dj bljpt tf` qjst(<12<

`vqo|btojn ji tf` Lpsf(`|b oncjh` tbv cpts &oncepdong tf` cp||`nt |bt` scf`dpe`s bndejw tbv |bt`s ij| ejng(t`|h cbqotbe gbons bnd rpbeoio`d doyod`nds/ bnd tf` `vqo|btojnji ibyj|ble` `stbt` bnd goit |pe`s ij| `stbt`s ji d`c`d`nts dong goits hbd` j|g`n`|btojn(skoqqong t|bnsi`|s hbd` bit`| D`c. 32 <12<.

\`gb|de`ss ji wfbt Cjng|`ss dj`s ebt` tfos `b| j| `b|e tf` n`vt tf`|` b|` sjeod tbv

sbyongs tj l` |`beo}`d l tbkong bdybntbg` ji tbv l|`bks tfbt b|` jn tf` ljjks ij|

<122 lpt hb l` gjn` n`vt `b| pne`ss tf` b|` `vt`nd`d l Cjng|`ss. Tf`sòncepd` ij| ondoyodpbes= tf` jqtojn tj d`dpct stbt` bnd ejcbe sbe`s bnd ps` tbv`sonst`bd ji stbt` bnd ejcbe oncjh` tbv`s; tf` bljy`(tf`(eon` d`dpctojn ij| rpbeoio`d

fogf`| `dpcbtojn `vq`ns`s; bnd tbv(i|`` dost|olptojns l tfjs` bg` 71 2*< j| jed`|i|jh O\Bs ij| cfb|otble` qp|qjs`s. Ij| lpson`ss`s tbv l|`bks tfbt b|` byboeble`

tf|jpgf tf` `nd ji tfos `b| lpt wjn't l` b|jpnd n`vt `b| pne`ss Cjng|`ss bcts

oncepd`= 211% ljnps io|st `b| d`q|`cobtojn ij| hjst n`w hbcfon`| `rpoqh`nt bndsjitwb|`; bn `vt|bj|donb|oe fogf $011111 `vq`nsong eohotbtojn &bnd wotfon tfbtdjeeb| eohot $<01111 ji `vq`nsong ij| rpbeoio`d |`be q|jq`|t/; bnd tf` |`s`b|cf tbvc|`dot.

W` fby` cjhqoe`d b cf`ckeost ji bctojns lbs`d jn cp||`nt tbv |pe`s tfbt hb fèq

jp sby` tbv djeeb|s oi jp bct lìj|` `b|(`nd. Njt bee bctojns woee bqqe on jp|

qb|tocpeb| sotpbtojn lpt jp woee eokè l`nìot i|jh hbn ji tf`h. W` cbn nb||jwdjwn tf` sq`coioc bctojns tfbt jp cbn tbk` jnc` w` h``t wotf jp tj tboej| bqb|tocpeb| qebn. On tf` h`bntoh` qe`bs` |`yo`w tf` ijeejwong eost bnd cjntbct ps bt

jp| `b|eo`st cjny`no`nc` sj tfbt w` cbn bdyos` jp jn wfocf tbv(sbyong hjy`s tjhbk`=




_`b|(@nd Tbv Qebnnong Hjy`s ij| Ondoyodpbes

•Onc|`bs` tf` bhjpnt jp s`t bsod` ij| n`vt `b| on jp| `hqej`|'s f`betf ie`vole`sq`ndong bccjpnt &ISB/ oi jp s`t bsod` tjj eotte` ij| tfos `b|. Djn't ij|g`t tfbt jp

cbn nj ejng`| s`t bsod` bhjpnts tj g`t tbv(i|`` |òhlp|s`h`nts ij| jy`|(tf`(

cjpnt`| d|pgs spcf bs bsqo|on bnd bntbcods.

•Oi jp l`cjh` èogole` tj hbk` f`betf sbyongs bccjpnt &FSB/ cjnt|olptojns onD`c`hl`| ji tfos `b| jp cbn hbk` b ipee `b|'s wj|tf ji d`dpctole` FSBcjnt|olptojns ij| <122.

•\`beo}` ejss`s jn stjck wfoe` splstbntobee q|`s`|yong jp| ony`sth`nt qjsotojn.

Tf`|` b|` s`y`|be wbs tfos cbn l` djn`. Ij| `vbhqe` jp cbn sèe tf` j|ogonbe

fjedong bnd tf`n lp lbck tf` sbh` s`cp|oto`s bt e`bst 32 dbs ebt`|. Ot hb l`bdyosble` ij| ps tj h``t tj doscpss `b|(`nd t|bd`s jp sfjped cjnsod`| hbkong.

•Qjstqjn` oncjh` pntoe <12< bnd bccè`|bt` d`dpctojns ontj <122 tj ejw`| jp| <122

tbv loee. Tfos st|bt`g hb `nble` jp tj ceboh eb|g`| d`dpctojns c|`dots bnd jtf`|tbv l|`bks ij| <122 tfbt b|` qfbs`d jpt jy`| yb|ong e`yès ji bdmpst`d g|jss oncjh`

&BGO/. Tf`s` oncepd` cfoed tbv c|`dots fogf`| `dpcbtojn tbv c|`dots tf` bljy`(tf`(eon` d`dpctojn ij| fogf`|(`dpcbtojn `vq`ns`s bnd d`dpctojns ij| stpd`nt ejbn

ont`|`st. Qjstqjnong oncjh` besj os d`so|ble` ij| tfjs` tbvqb`|s wfj bntocoqbt`

lòng on b ejw`| tbv l|bck`t n`vt `b| dp` tj cfbng`d ionbncobe co|cphstbnc`s. Njt`fjw`y`| tfbt on sjh` cbs`s ot hb qb tj bctpbee bccè`|bt` oncjh` ontj <122. Ij|`vbhqe` tfos hb l` tf` cbs` wf`|` b q`|sjn's hb|gonbe tbv |bt` os hpcf ejw`| tfos`b| tfbn ot woee l` n`vt `b|.

•Oi jp lèo`y` b \jtf O\B os l`tt`| tfbn b t|bdotojnbe O\B bnd wbnt tj |`hbon on tf`

hb|k`t ij| tf` ejng t`|h cjnsod`| cjny`|tong t|bdotojnbe(O\B hjn` ony`st`d onl`bt`n(djwn stjcks &j| hptpbe ipnds/ ontj b \jtf O\B oi èogole` tj dj sj. K``q onhond fjw`y`| tfbt spcf b cjny`|sojn woee onc|`bs` jp| bdmpst`d g|jss oncjh` ij|

<122.

• Oi jp cjny`|t`d bss`ts on b t|bdotojnbe O\B tj b \jtf O\B `b|eo`| on tf` `b| tf`

bss`ts on tf` \jtf O\B bccjpnt hb fby` d`ceon`d on ybep` bnd oi jp e`by` tfongsbs(os jp woee wond pq qbong b fogf`| tbv tfbn os n`c`ssb|. _jp cbn lbck jpt ji tf`t|bnsbctojn l |`cfb|bct`|o}ong tf` |jeejy`| j| cjny`|sojn tfbt os l t|bnsi`||ong tf`

cjny`|t`d bhjpnt &qeps `b|nongs j| honps ejss`s/ i|jh tf` \jtf O\B lbck tj b

t|bdotojnbe O\B yob b t|pst``(tj(t|pst`` t|bnsi`|. _jp cbn ebt`| |`cjny`|t tj b \jtfO\B.

•Ot hb l` bdybntbg`jps tj t| tj b||bng` wotf jp| `hqej`| tj dì`| b ljnps tfbt

hb l` cjhong jp| wb pntoe <12<.

•Cjnsod`| psong b c|`dot cb|d tj q|`qb `vq`ns`s tfbt cbn g`n`|bt` d`dpctojns ij|tfos `b|.




•Oi jp `vq`ct tj jw` stbt` bnd ejcbe oncjh` tbv`s wf`n jp ioe` jp| |`tp|n n`vt`b| cjnsod`| bskong jp| `hqej`| tj onc|`bs` wotffjedong ji stbt` bnd ejcbe tbv`s

&j| qb `stohbt`d tbv qbh`nts ji stbt` bnd ejcbe tbv`s/ lìj|` `b|(`nd tj qpee tf`d`dpctojn ji tfjs` tbv`s ontj <122 oi djong sj wjn't c|`bt` bn bet`|nbtoy` honohphtbv &BHT/ q|jle`h.

•Tbk` bn èogole` |jeejy`| dost|olptojn i|jh b rpbeoio`d |`to|`h`nt qebn lìj|` tf` `ndji <122 oi jp b|` ibcong b q`nbet ij| pnd`|qbh`nt ji `stohbt`d tbv bnd tf`

onc|`bs`d wotffjedong jqtojn os pnbyboeble` j| wjn't spiioco`nte bdd|`ss tf` q|jle`h.Oncjh` tbv woee l` wotffèd i|jh tf` dost|olptojn bnd woee l` bqqeo`d tjwb|d tf` tbv`sjw`d ij| <122. _jp cbn tf`n tohè |jee jy`| tf` g|jss bhjpnt ji tf` dost|olptojn bs

onc|`bs`d l tf` bhjpnt ji wotffèd tbv tj b t|bdotojnbe O\B. Nj qb|t ji tf`

dost|olptojn woee l` oncepdole` on oncjh` ij| <122 lpt tf` wotffèd tbv woee l` bqqeo`dq|j |btb jy`| tf` ipee <122 tbv `b| tj |`dpc` q|`yojps pnd`|qbh`nts ji `stohbt`dtbv.

•@stohbt` tf` ìi`ct ji bn `b|(`nd qebnnong hjy`s jn tf` bet`|nbtoy` honohph tbv&BHT/ ij| <122 k``qong on hond tfbt hbn tbv l|`bks beejw`d ij| qp|qjs`s ji

cbecpebtong |`gpeb| tbv`s b|` dosbeejw`d ij| BHT qp|qjs`s. Tf`s` oncepd` tf`d`dpctojn ij| stbt` q|jq`|t tbv`s jn jp| |`sod`nc` stbt` oncjh` tbv`s &j| stbt`

sbe`s tbv oi jp è`ct tfos d`dpctojn jqtojn/ hoscèebn`jps ot`ho}`d d`dpctojns bnd

q`|sjnbe `v`hqtojn d`dpctojns. Jtf`| d`dpctojns spcf bs ij| h`docbe `vq`ns`s b|`cbecpebt`d on b hj|` |`st|octoy` wb ij| BHT qp|qjs`s tfbn ij| |`gpeb| tbv qp|qjs`s.Bs b |`spet on sjh` cbs`s d`dpctojns sfjped njt l` bccè`|bt`d.

•Bccè`|bt` log tock`t qp|cfbs`s ontj <122 on j|d`| tj bssp|` b d`dpctojn ij| sbe`stbv`s jn tf` qp|cfbs`s oi jp woee è`ct tj ceboh b stbt` bnd ejcbe g`n`|be sbe`s tbv

d`dpctojn onst`bd ji b stbt` bnd ejcbe oncjh` tbv d`dpctojn. Pne`ss Cjng|`ss bctstfos è`ctojn wjn't l` byboeble` bit`| <122.

•_jp hb l` ble` tj sby` tbv`s tfos `b| bnd n`vt l bqqeong b lpncfong st|bt`gtj ―hoscèebn`jps‘ ot`ho}`d d`dpctojns h`docbe `vq`ns`s bnd jtf`| ot`ho}`dd`dpctojns.

•Oi jp b|` b fjh`jwn`| hbk` `n`|g sbyong ohq|jy`h`nts tj tf` |`sod`nc` spcf

bs qpttong on `vt|b onspebtojn j| onstbeeong `n`|g sbyong wondjws j| bn `n`|gìioco`nt f`bt`| j| bo| cjndotojn`|. _jp hb rpbeoi ij| b tbv c|`dot oi tf` bss`ts b|ònstbee`d on jp| fjh` lìj|` <12<.

•Pne`ss Cjng|`ss `vt`nds ot tf` pq(tj($4111 bljy`(tf`(eon` d`dpctojn ij| rpbeoio`dfogf`| `dpcbtojn `vq`ns`s woee njt l` byboeble` bit`| <122. Tfps cjnsod`| q|`qbong

èogole` `vq`ns`s oi djong sj woee onc|`bs` jp| d`dpctojn ij| rpbeoio`d fogf`|

`dpcbtojn `vq`ns`s. G`n`|bee tf` d`dpctojn os beejw`d ij| rpbeoio`d `dpcbtojn`vq`ns`s qbod on <122 on cjnn`ctojn wotf `n|jeeh`nt bt bn onstotptojn ji fogf`|

`dpcbtojn dp|ong <122 j| ij| bn bcbd`hoc q`|ojd l`gonnong on <122 j| on tf` io|st 3hjntfs ji <12<.




•_jp hb wbnt tj qb cjnt`st`d tbv`s tj l` ble` tj d`dpct tf`h tfos `b| wfoe`cjntonpong tj cjnt`st tf`h n`vt `b|.

•_jp hb wbnt tj s`tte` bn onsp|bnc` j| dbhbg` ceboh on j|d`| tj hbvoho}` jp|cbspbet ejss d`dpctojn tfos `b|.

Qp|cfbs` rpbeoio`d shbee lpson`ss stjck &RSLS/ lìj|` tf` `nd ji tfos `b|. Tf`|` os

nj tbv jn gbon i|jh tf` sbe` ji spcf stjck oi ot os &2/ qp|cfbs`d bit`| S`qt`hl`| <7<121 bnd lìj|` Mbnpb| 2 <12< bnd &</ fèd ij| hj|` tfbn ioy` `b|s. On bddotojnspcf sbe`s wjn't cbps` BHT q|ì`|`nc` q|jle`hs. Tj rpbeoi ij| tf`s` l|`bks tf`

stjck hpst l` ossp`d l b |`gpeb| &C/ cj|qj|btojn wotf tjtbe g|jss bss`ts ji $01hoeeojn j| e`ss bnd b nphl`| ji jtf`| t`cfnocbe |`rpo|`h`nts hpst l` h`t. Jp|jiioc` cbn ioee jp on jn tf` d`tboes.

•Oi jp b|` bg` 71(2*< j| jed`| jwn O\Bs bnd b|` tfonkong ji hbkong b cfb|otble`

goit cjnsod`| b||bngong ij| tf` goit tj l` hbd` do|`cte l tf` O\B t|pst``. Spcf bt|bnsi`| oi hbd` lìj|` `b|(`nd cbn bcfo`y` ohqj|tbnt tbv sbyongs.

• Tbk` |`rpo|`d honohph dost|olptojns &\HDs/ i|jh jp| O\B j| 412&k/ qebn &j|jtf`| `hqej`|(sqjnsj|`d |`to|`d qebn/ oi jp fby` |`bcf`d bg` 71(¸. Iboep|` tjtbk` b |`rpo|`d wotfd|bwbe cbn |`spet on b q`nbet ji 01% ji tf` bhjpnt ji tf` \HDnjt wotfd|bwn. Oi jp tp|n`d bg` 71(2*< on <122 jp cbn dèb tf` io|st |`rpo|`d

dost|olptojn tj <12< lpt oi jp dj jp woee fby` tj tbk` b djple` dost|olptojn on<12<—tf` bhjpnt |`rpo|`d ij| <122 qeps tf` bhjpnt |`rpo|`d ij| <12<. Tfonk twoc`lìj|` dèbong <122 dost|olptojns tj <12<—lpncfong oncjh` ontj <12< hogft qpsf

jp ontj b fogf`| tbv l|bck`t j| fby` b d`t|oh`ntbe ohqbct jn yb|ojps oncjh` tbv

d`dpctojns tfbt b|` |`dpc`d bt fogf`| oncjh` e`yès. Fjw`y`| ot cjped l` l`nìocobetj tbk` ljtf dost|olptojns on <12< oi jp woee l` on b splstbntobee ejw`| l|bck`t tfbt`b| ij| `vbhqe` l`cbps` jp qebn tj |`to|` ebt` tfos `b|.

• Hbk` goits sfèt`|`d l tf` bnnpbe goit tbv `vcepsojn lìj|` tf` `nd ji tf` `b| bndtf`|`l sby` goit bnd `stbt` tbv`s. _jp cbn goy` $23111 on <122 tj `bcf ji bn

pneohot`d nphl`| ji ondoyodpbes lpt jp cbn't cb|| jy`| pnps`d `vcepsojns i|jh jn`

`b| tj tf` n`vt. Tf` t|bnsi`|s besj hb sby` ibhoe oncjh` tbv`s wf`|` oncjh`(`b|nong q|jq`|t os goy`n tj ibhoe h`hl`|s on ejw`| oncjh` tbv l|bck`ts wfj b|`njt splm`ct tj tf` koddo` tbv.

_`b|(@nd Tbv(Qebnnong Hjy`s ij| Lpson`ss`s ) Lpson`ss Jwn`|s

•Lpson`ss`s sfjped cjnsod`| hbkong `vq`ndotp|`s tfbt rpbeoi ij| tf` lpson`ssq|jq`|t `vq`nsong jqtojn. Ij| tbv `b|s l`gonnong on <122 tf` `vq`nsong eohot os

$011111 bnd tf` ony`sth`nt còeong eohot os $<111111. Bnd b eohot`d bhjpnt ji `vq`nsong hb l` ceboh`d ij| rpbeoio`d |`be q|jq`|t. Fjw`y`| pne`ss Cjng|`ss




cfbng`s tf` |pe`s ij| tbv `b|s l`gonnong on <12< tf` djeeb| eohot woee d|jq tj

$23?111 tf` l`gonnong(ji(qfbs`jpt bhjpnt woee d|jq tj $091111 bnd `vq`nsong

wjn't l` byboeble` ij| rpbeoio`d |`be q|jq`|t. Tf` g`n`|jps djeeb| còeongs tfbt bqqetfos `b| h`bn tfbt hbn shbee bnd h`doph so}`d lpson`ss`s tfbt hbk` tohè

qp|cfbs`s woee l` ble` tj cp||`nte d`dpct hjst oi njt bee tfò| jptebs ij| hbcfon`|

bnd `rpoqh`nt. Wfbt's hj|` tf` `vq`nsong d`dpctojn os njt q|j|bt`d ij| tf` toh`tfbt tf` bss`t os on s`|yoc` dp|ong tf` `b|. Tfos jq`ns pq sognoiocbnt `b|(`ndqebnnong jqqj|tpnoto`s.

•Lpson`ss`s besj sfjped cjnsod`| hbkong `vq`ndotp|`s tfbt rpbeoi ij| 211% ljnpsio|st `b| d`q|`cobtojn oi ljpgft bnd qebc`d on s`|yoc` tfos `b|. Tfos 211% io|st(`b|

w|ot`jii g`n`|bee wjn't l` byboeble` n`vt `b| pne`ss Cjng|`ss bcts tj `vt`nd ot.

Tfps `nt`|q|os`s qebnnong tj qp|cfbs` n`w d`q|`coble` q|jq`|t tfos `b| j| tf`n`vt sfjped t| tj bccè`|bt` tfò| lpong qebns oi djong sj hbk`s sjpnd lpson`sss`ns`.

•Nboe djwn b wj|k jqqj|tpnot tbv c|`dot &WJTC/ l fo|ong rpbeoiong wj|k`|s &spcfbs c`|tbon y`t`|bns/ lìj|` tf` `nd ji <122. Pnd`| cp||`nt ebw tf` WJTC wjn't l`byboeble` ij| wj|k`|s fo|`d bit`| tfos `b|.

•Hbk` rpbeoio`d |`s`b|cf `vq`ns`s lìj|` tf` `nd ji <122 tj ceboh b |`s`b|cf c|`dotwfocf wjn't l` byboeble` ij| qjst(<122 `vq`ndotp|`s pne`ss Cjng|`ss `vt`nds tf`c|`dot.

•Oi jp b|` sèi (`hqej`d bnd fby`n't djn` sj `t s`t pq b sèi(`hqej`d|`to|`h`nt qebn.

•D`q`ndong jn jp| qb|tocpeb| sotpbtojn jp hb besj wbnt tj cjnsod`| dì`||ong b

d`lt(cbncèebtojn `y`nt pntoe <12< bnd dosqjsong ji b qbssoy` bctoyot tj beejw jp tjd`dpct spsq`nd`d ejss`s.

•Oi jp jwn bn ont`|`st on b qb|tn`|sfoq j| S cj|qj|btojn jp hb n``d tj onc|`bs`jp| lbsos on tf` `ntot sj jp cbn d`dpct b ejss i|jh ot ij| tfos `b|.

Tf`s` b|` mpst sjh` ji tf` `b|(`nd st`qs tfbt cbn l` tbk`n tj sby` tbv`s. Bgbon lcjntbctong ps w` cbn tboej| b qb|tocpeb| qebn tfbt woee wj|k l`st ij| jp.

Y`|y t|pey yjp|s%

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Year End Tax Planning2011