medium · Certified Financial Planner Tax Planning

When applying Heuristic H3 ('Exhaust the Free') to a Fenwick client who wants to gift stock with a basis of $15,000 and an FMV of $10,000, what should the planner recommend?

  1. Gift the stock directly to avoid capital gains tax.
  2. Gift the stock and have the donee sell it to harvest the loss.
  3. Sell the stock, harvest the $5,000 loss, and gift the cash.
  4. Hold the stock until it recovers to at least $15,000 before gifting.

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