hard · Certified Financial Planner Investment Planning

The Iversen family, currently in the 37% marginal tax bracket, maintains a portfolio consisting of high-turnover actively managed equity funds and municipal bonds.

Which asset location strategy is most appropriate for a fiduciary to recommend?

  1. Place the high-turnover equity funds in a taxable account to take advantage of the 3.8% net investment income tax credit.
  2. Place the municipal bonds in a taxable brokerage account and the high-turnover equity funds in a traditional IRA.
  3. Place the municipal bonds in a traditional IRA to ensure the interest remains tax-free during the accumulation phase.
  4. Liquidate the municipal bonds and purchase zero-coupon corporate bonds for the taxable account to eliminate reinvestment risk.

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