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Client attributes
Client-specific risks
- Employment earnings
- Pension benefits and other anticipated receipts
- Stock options and restricted stock
- Carried interest
- Concentrated holdings of public
securities
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Tailoring
 
- Model these exposures as part of a clients’ total economic portfolio
- Tailor around these holdings with offsetting and lower correlation securities
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Benefits and examples
 
- Lower uncompensated risk
- Example: Equity portfolio tailored around financial services and highly correlated sectors for senior executives in financial services.
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Tax posture
- Marginal tax rates (federal, state, local)
- Ordinary income
- Treasury bond income
- Out-of-state municipal bond income
- Capital gains
- Dividends
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- Tailor asset allocation to reflect differences in tax rates
- Example:
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- Risk and return trade-offs based on after-tax return for each client
- Example:
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Personal objectives
- Planned spending: annual expenses, one-time purchases, and fixed-duration spending (e.g., education)
- Liabilities, pledges, and commitments
- Charitable giving
- Wealth transfer
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- Potential solutions evaluated by the after-tax, after-inflation spending and gifting they permit over relevant time frame
- Large nominal expenditures may be matched by fixed income with same maturity
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- Reduce gap between objectives and potential range of portfolio outcomes
- Example: Planned real estate purchases hedged with correlated instruments
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