For roughly 40 years now, one of the biggest decisions investors have had to make could be boiled down to three words: Active or passive? The answer to that simple question said a lot about an ...

After almost eight years in a U.S. bull market, there seems to be an incessant drumbeat for passive investment strategies by both institutional and individual investors alike. The ongoing debate ...

Conflict tends to be the norm in discussions about active and passive investing approaches, but it shouldn't be. While a March 2019 article in The Wall Street Journal reinforces the idea that "few ...

P is for Passive Activity Rules. The Internal Revenue Service likes to match up income with deductions. And in most cases, when in comes to individuals, if deductions (or losses) exceed income, those ...

Historically, most exchange traded funds (ETFs) have been passive. But that’s starting to change, with more and more active ETFs coming to market. The growth in active ETFs is largely the result of ...

It is important to note that returns dispersion among active managers is most significant in this category. For example, over ...

Small Business Investment Companies (“SBICs”) are generally prohibited from investing in passive (i.e., non-operating) small businesses under the Small Business Investment Act of 1958 (the “Act”) and ...

Several abusive tax shelters in the 1970s and 1980s caused Congress to enact rules to prevent taxpayers from deducting losses when a taxpayer doesn’t materially participate in the activity. These ...

As part of the IRS's continuing efforts to require greater disclosure of tax positions and strategies on returns, it recently released new, mandatory disclosure rules for grouping passive activities.

Real estate professional status can provide relief from the Passive Activity Loss Limitation rules and the 3.8% Net Income Investment Tax (“NIIT”), resulting in significant tax savings. Rental ...