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Your club account as an IRA????
Recently several people have asked about IRA's within an investment club. For example I would like to find out on how to set up IRA/Roth IRA account and offer this benefit of tax deferrel/avoidence to our club members. I understand each one of us can ...
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Basic Accounting Concepts
Some users are having trouble figuring out how to enter certain transactions. Maybe I should dwell upon a few basic concepts in investment club accounting. When you go to Accounting in bivio, there are five different sections from which to choose - Accounts , Investments ...
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Fees - Once More Into the Fray
Entering members' fees continues to create confusion for club treasurers. Although we have written other columns on this subject, I am going to try, once more, to shed some light on this difficult topic. We are talking, here, about fee assessments against members, which will ...
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Yeah, But How About Non-Refundable Fees
No sooner is the cyber space ink dry on my final, definitive treatise on fees than a reader chimes in, Yeah, but how about non-refundable fees. Our agreement calls for a $100 non-refundable fee to be paid by all members when they come into the ...
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Refundable Fees - A Reader Dares to Disagree <g>
Deborah Kearney courageously <g> disagrees with a recent column on non-refundable fees. She says I disagree - a fee is a fee is a fee. Well, each club, of course, is free to set its own policy. Having dealt with these questions for many years, ...
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Spinoffs and Mergers - cost basis allocations and tax considerations
Corporate mergers and spin-offs are the source of many questions from individuals and investment clubs. These questions usually focus on the calculation or allocation of cost basis and the determination of the holding period related to the sale of a security that was obtained as ...
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IRS Publications 541 and 550 now available
The two most commonly cited IRS Publications relative to investment clubs are IRS Publication #541 - Partnerships and IRS Publication #550 - Investment Income and Expenses The latest versions (1999 tax year) of each are available in the Trez_Talk files area. You'll find them in ...
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How to transfer stock to withdrawing members of a club.
Recently Tim K. Kessler asked Our club's by-laws allow the transfer of securities to a withdrawing member. However, most of our members do not have brokerage accounts and invest in the stock market only through our club. How does a club handle a withdrawal for ...
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Tax distributions (allocations) in a general partnership?
Jamie wrote My club is formed as a general partnership. Our members, however, do not invest the same amounts every month, so there are some wide gaps in ownership percentages. I have recently read that in a general partnership, taxes will be divided equally among ...
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Ford/Visteon Spin Off
This is part of a continuing series on entering Spin Offs and Mergers in bivio and NCA. Ford Motor Company [F] spun off Visteon [VC] as of 6/28/00. Shareholder were to receive .130933 Visteon shares for each Ford share held. The tax basis for the ...
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Ford Recapitalization - All Stock Option
This is part of a continuing series on mergers, spin-offs, and stock splits. In early August of 2000, Ford Motor Company completed a recapitalization/merger plan. Under this plan, a shareholder could exchange stock for 1.748 shares of new Ford stock, or could receive 1 new ...
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Ford Recapitalization - Part Cash Option
This is part of a continuing series on mergers, spin-offs, and stock splits. In early August of 2000, Ford Motor Company completed a recapitalization/merger plan. Under this plan, a shareholder could exchange stock for 1.748 shares of new Ford stock, or could receive 1 new ...
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Member fees vs. club startup expenses
Norm Osterman wrote Being we are starting investment club #2 I am wondering if the correct procedure is to place an assessment fee on the members for startup costs. I did this prior with our other club but it might be better to use the ...
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Questions about partnership agreements
Brad asked several great questions about some rather standard paragraphs found in many investment partnership agreements. "Any corporation or transfer agent called upon to transfer any securities to or from the name of the partnership shall be entitled to rely on instructions or assignments signed ...
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Handling a late payor and associated unit values
Dieter Louis wrote, We have an individual who is often two weeks late. The partnership wants me to reduce his units for the amount of the late period per our agreement. When I use the "two weeks late date," the valuation still calculates the same ...
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