Epstein File EFTA01393081: Ted Lieu, Lieu and Client (DS10)

Epstein Index›Documents›EFTA01393081

⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01393081: Ted Lieu, Lieu and Client (DS10)

Financial RecordDate unavailableEFTA013930812 keyword hits

0

views

0

shares

0

reactions

1

persons

1

keywords

6

excerpts

Financial or investment document discussing rehypothecation and tax treatment of payments in lieu of dividends, noting that such payments are taxed at ordinary income tax rates rather than reduced dividend rates. The document includes client advisory language regarding consultation with tax advisers regarding dividend payment treatments.

👤 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.