Some items not currently being discussed:
Eliminating 'switch funds'. Switch funds are multiple asset classes of a fund family that allow you to switch between them without incurring capital gains. These have been eliminated. I don't mind that because I believe in a level playing field. Switching from one fund to another should trigger a gain/loss, and normally does. So these funds have an unfair advantage. (Note: this change does NOT include changing within a fund for fee reasons, i.e. changing from A class to F class, for example).
Linked notes: linked notes are a structured product that will typically give you an interest rate return with equity 'upside'. Currently, if you sell the notes before maturity, you effectively turn interest income (which is taxed at full income rates) into capital gains, which are tax-advantaged. They are eliminating that loop hole. I like this change too, for the same 'level playing field' argument.
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