back to indexBogleheads University 101 2023 - Minimizing Taxes on Your Investments with Mike Piper
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If you do have a question you'd like to submit, 00:00:32.400 |
and you can just drop off your question with him. 00:00:39.400 |
the different types of tax-advantaged accounts, 00:00:48.480 |
the expense ratios that you pay on your mutual funds. 00:00:51.480 |
But one of the biggest expenses that most investors pay 00:01:00.640 |
that you can do to minimize that investment cost, 00:01:15.680 |
with the assets that have the highest expected returns. 00:01:19.000 |
And finally, when you're investing in taxable accounts, 00:01:22.200 |
try to fill them with things that are tax-efficient. 00:01:31.520 |
is to make the maximum contribution every year 00:01:33.200 |
to a Roth IRA, or if your income is too high, 00:01:36.200 |
then we're looking at maximum backdoor Roth IRA contribution 00:01:46.280 |
to max out that contribution as well, do that. 00:01:56.520 |
which is that taxable accounts incur tax drag, 00:02:13.400 |
a lower rate of return than retirement accounts. 00:02:20.440 |
even a relatively small difference in the annual return 00:02:35.120 |
simply because retirement accounts don't have tax drag. 00:02:37.880 |
You get to keep the full rate of return every year, 00:02:48.760 |
is what if I'm planning to retire early, right? 00:02:55.640 |
So what if I'm planning to retire at age 50, right? 00:02:58.080 |
Should I still max out my retirement accounts? 00:03:03.040 |
where I've done a serious analysis, the answer is yes. 00:03:06.040 |
It still makes sense to make the maximum contributions 00:03:08.960 |
if you can, if you're planning to retire early. 00:03:15.640 |
Reason number one is that in order to retire early, 00:03:20.280 |
you have to save and invest a whole lot of money every year. 00:03:39.600 |
is maxing out your IRA, maxing out your 401(k), 00:03:48.120 |
the more than that pile, the pile number three, 00:03:53.280 |
so you'll have some assets that you can tap into 00:03:55.280 |
that aren't in retirement accounts in the first place. 00:04:05.800 |
is this thing that I keep saying, 'cause it's important, 00:04:08.040 |
is that Roth IRAs, you can take your contribution back out, 00:04:17.560 |
And so you'll have access to this money early. 00:04:21.560 |
And then similarly, a lot of people don't realize this, 00:04:33.000 |
you can roll that Roth 401(k) or Roth 403(b), 00:04:40.320 |
all the money that had been Roth 401(k) contributions 00:04:59.800 |
where there's just no 10% penalty to begin with. 00:05:07.040 |
for traditional 401(k) and traditional 403(b) plans, 00:05:30.280 |
And then we're not gonna go through all of them 00:05:35.680 |
and Congress adds more and more and more things 00:05:42.960 |
you're gonna have access to money penalty-free 00:05:58.240 |
and when you're investing in a taxable account, 00:06:00.920 |
fill those accounts with tax-efficient stuff. 00:06:13.920 |
is basically after you've decided your asset allocation, 00:06:16.440 |
so what Christine and Jim were just talking about, 00:06:23.160 |
then take some time to think about what goes where, 00:06:37.080 |
with the stuff you expect to grow the fastest 00:06:39.360 |
and try not to own anything in a taxable account 00:06:43.280 |
or try to stick with things that are tax-efficient. 00:06:50.120 |
The idea here, there's two reasons we wanna do this. 00:06:52.960 |
Reason number one, Roth accounts grow tax-free. 00:06:57.880 |
And if you meet the appropriate requirements, 00:07:00.040 |
you never have to pay tax on all of the growth. 00:07:04.080 |
Reason number two is that unlike tax-deferred accounts, 00:07:16.760 |
the takeaway is that if you could choose one type of account 00:07:22.760 |
you would want your Roth accounts to grow the fastest. 00:07:26.640 |
in one type of account, Roth account, that's the answer. 00:07:32.520 |
is that you wanna fill your Roth accounts with stocks 00:07:39.520 |
You just have a total stock market index fund 00:07:42.080 |
or total international or a combination thereof. 00:07:46.440 |
The third item, when investing in taxable accounts, 00:07:53.960 |
Basically, there's a few characteristics that are good 00:08:10.440 |
So portfolio turnover is just what it sounds like. 00:08:12.800 |
It's when the fund sells something to buy something else, 00:08:20.000 |
is that if you own a mutual fund in a taxable account, 00:08:33.000 |
you have to pay tax on your share of the gain. 00:08:35.520 |
So even though you didn't sell anything at all, 00:08:38.000 |
the fund sold something and now you have a tax cost. 00:08:47.200 |
And we call those capital gain distributions. 00:08:51.080 |
That's just the tax term for the capital gains 00:09:08.440 |
So remember that's when an investment is sold 00:09:14.920 |
And those are taxed at higher tax rates than long-term gains. 00:09:18.000 |
So the more frequently the fund is selling stuff, 00:09:21.080 |
the more often, just that's the way the math works, 00:09:23.080 |
the more often the capital gains will be short-term 00:09:25.440 |
and you're gonna have to pay a higher tax rate. 00:09:30.760 |
at the very tax efficient end of the spectrum, 00:09:33.520 |
we have total stock market funds, index funds and ETFs, 00:09:36.720 |
because they've got a super low rate of turnover. 00:09:39.960 |
And that's simply just because if you think about 00:09:42.040 |
the investment strategy of a total stock market fund, 00:09:46.280 |
it's just buy all of the stocks and that's it, 00:09:50.520 |
And that requires very little selling every year, 00:09:55.200 |
And so total stock market funds have very low turnover 00:10:04.640 |
something that's really bad for a taxable account 00:10:10.200 |
So the classic example there, if you imagine, 00:10:14.160 |
is just trying to own the stocks that he or she thinks 00:10:18.800 |
And so they're just constantly buying and selling 00:10:20.440 |
and buying and selling and buying and selling, 00:10:22.080 |
there's gonna be a ton of capital gains every year, 00:10:29.360 |
And moving on to the bond side of the portfolio, 00:10:34.440 |
the general rule is that safer bonds have lower yields, 00:10:39.120 |
because riskier bonds have to pay a higher interest rate 00:10:53.640 |
And so short-term bonds tend to be more tax efficient 00:10:58.760 |
than long-term bonds because short-term bonds 00:11:02.960 |
There are exceptions and we are currently living 00:11:06.200 |
but typically short-term bonds have a lower interest rate 00:11:21.360 |
and therefore the lower the taxable income that it creates 00:11:25.800 |
So bonds with better credit ratings are more tax efficient 00:11:43.840 |
or specifically the interest that you get on treasury bonds 00:11:47.560 |
So if you live in a state where you're paying 00:11:51.120 |
that's another point in favor of treasury bonds 00:12:05.400 |
And the interest on them is exempt from federal income tax. 00:12:10.680 |
if you buy muni bonds from within your own state, 00:12:17.760 |
Now granted, there's some risk involved, right? 00:12:28.560 |
'cause there's a little bit less diversification 00:12:39.400 |
is do you want stocks or bonds in the taxable account? 00:12:50.960 |
Those are the two ways that stocks provide returns. 00:12:53.520 |
And both of those things have tax advantaged treatment, 00:13:01.240 |
than there are for most other types of income. 00:13:04.200 |
And so, in general, stocks tend to be a better fit 00:13:13.240 |
that we specifically want to avoid in a taxable account. 00:13:16.120 |
One of them, Jim talked about this, all-in-one funds. 00:13:19.000 |
So that's anything that owns stocks and bonds altogether. 00:13:25.840 |
They generally aren't a good fit for a taxable account, 00:13:45.320 |
that you'd rather not own in a taxable account, 00:13:49.080 |
The other point, and Jim also mentioned this, 00:14:03.720 |
most of them own four underlying mutual funds. 00:14:20.680 |
and you'll have whatever tax cost you have from that. 00:14:27.560 |
because sometimes it sells one of those four funds. 00:14:30.760 |
And that could be just the little rebalancing 00:14:35.400 |
is what we saw from Vanguard a couple of years ago, 00:14:39.840 |
They decided, all right, we're kicking out this fund 00:14:45.440 |
and so anyone who owned it in a taxable account 00:14:56.600 |
So if you have a fund like a target date fund, 00:15:01.480 |
that they're just going to change their mind, 00:15:06.400 |
So all-in-one funds are not usually a great fit 00:15:14.520 |
They're just stocks in the real estate industry. 00:15:16.840 |
They typically aren't a good fit for a taxable account, 00:15:19.560 |
because they generally pay a higher level of dividends 00:15:24.240 |
And those dividends are taxed at a higher tax rate 00:15:28.920 |
So more income, higher tax rate, not a great fit. 00:15:48.280 |
'cause the fund hardly ever has to sell anything. 00:15:51.320 |
So that low rate of turnover makes them very tax-efficient. 00:15:55.000 |
Treasury bonds are typically tax-efficient as bonds go, 00:16:02.920 |
and because their interest is exempt from state income tax. 00:16:06.240 |
Municipal bonds are a good fit for a taxable account, 00:16:09.120 |
because their interest is exempt from federal income tax 00:16:15.960 |
And shorter-term bonds tend to be more tax-efficient 00:16:21.320 |
because they typically pay a lower rate of interest. 00:16:24.080 |
And then stuff you want to avoid in a taxable account, 00:16:28.320 |
Number one, actively managed stock funds with high turnover. 00:16:49.240 |
because they own some bonds with higher yields, 00:16:51.000 |
which you'd rather not own in a taxable account, 00:16:53.240 |
and because you don't have control over the turnover. 00:17:06.200 |
and those dividends are taxed at a higher tax rate. 00:17:09.160 |
So the way this whole asset location thing typically looks, 00:17:15.640 |
and you fill it up with the highest returning asset, stocks. 00:17:18.560 |
And again, that doesn't have to be complicated. 00:17:22.360 |
Or total international, or total world, whatever, 00:17:35.200 |
our rules are highest returning assets in Roth, 00:17:49.200 |
is basically just to own whatever else we need to own 00:17:53.120 |
to get the overall asset allocation for the portfolio 00:17:58.440 |
So because we filled up the Roth account with stocks, 00:18:03.240 |
and we probably want some bonds in the portfolio, 00:18:12.760 |
we want to stick with things that are tax-efficient. 00:18:15.080 |
So low turnover funds, like total stock market funds. 00:18:20.320 |
treasury bonds, because of their lower rate of interest 00:18:26.280 |
from federal income tax and potentially state income tax.