Tax-advantaged trust use among IPO executives: Determinants and implications for valuation and future performance
MJ Dambra, M Gustafson… - The Accounting Review, 2020 - publications.aaahq.org
We examine the prevalence and determinants of CEOs' use of tax-advantaged trusts prior to
their firm's IPO. Twenty-three percent of CEOs use tax-advantaged pre-IPO trusts, and share …
their firm's IPO. Twenty-three percent of CEOs use tax-advantaged pre-IPO trusts, and share …
Tax-Efficient Portfolio Transition: A Tax-Aware Relaxed-Constraint Approach to Switching Equity Managers
N Sosner, S Krasner - The Journal of Wealth Management, Spring, 2021 - papers.ssrn.com
For a taxable investor with a highly appreciated equity portfolio, replacing the portfolio
manager is likely to trigger substantial tax liabilities. We focus on transitioning an …
manager is likely to trigger substantial tax liabilities. We focus on transitioning an …
[PDF][PDF] Executives' tax-advantaged trusts and IPO outcomes
We examine the prevalence and determinants of CEOs' use of tax-advantaged trusts prior to
their firm's IPO. Twenty-three percent of CEOs use tax-advantaged pre-IPO trusts, and share …
their firm's IPO. Twenty-three percent of CEOs use tax-advantaged pre-IPO trusts, and share …