Epstein File EFTA01368300: Ted Lieu, Lieu and Client (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01368300: Ted Lieu, Lieu and Client (DS10)

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This document discusses the tax treatment of payments in lieu of dividends, specifically addressing rehypothecation and tax implications. It explains that payments in lieu of dividends are taxed at ordinary income tax rates rather than the reduced dividend tax rate, and advises the client to consult with a tax adviser regarding such payments.

👤 Named in This Document

Ted Lieu

🔑 Evidence Keywords

client

📋 Key Excerpts6

PersonKeyword

Excerpt 1

Rehypothecation and Tax Treatment of Payments in **Lieu** of Dividends.

Excerpt 2

Payments in **lieu** of dividends are not eligible for the reduced rate of tax for dividends and are taxed at ordinary income tax rates.

Excerpt 3

Client also agrees to consult with Client's tax adviser if Client has any questions relating to payments in **lieu** of dividends. 13. Additional Risks.