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April 2, 2014

Material Participation by Trusts, Frank Aragona Trust v. Commissioner, 142 T.C. No. 9





Trust with individual trustees can qualify for “real estate professional exception” under passive loss rules; Activities of trustees as employees of wholly owned LLC managing real restate are considered in determining if trust materially participates in real estate rental business....

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BESSEMER INSIGHTS

April 2014

Recently, Bessemer Trust was recognized for excellence in private wealth management at the Family Wealth Report Awards 2014.

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Quarterly Investment Perspective: The Year of Volatility (December 2013)

December 2013

In this look at the year ahead, Chief Investment Officer Rebecca Patterson examines potential catalysts for market volatility in 2014, from changes in Federal Reserve policy to emerging-market elections. She also discusses how Bessemer’s portfolios are positioned to capitalize on the opportunities that lie ahead—and how limiting volatility strategically can pay dividends to investors over time.

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Quarterly Investment Perspective: World Weary (October 2013)

October 2013

In this issue, Chief Investment Officer Rebecca Patterson analyzes the factors behind an increasingly isolationist world economy with divergent national goals and limited policy coordination. She then explains why investors and national economies will benefit from returning to a more integrated global approach — and how Bessemer has positioned its portfolios accordingly.

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Quarterly Investment Perspective: Three Great Rotations (July 2013)

July 2013

Chief Investment Officer Rebecca Patterson examines three "great rotations" in today's investment environment that are impacting how we construct portfolios: the rotation in the U.S. Federal Reserve's monetary policy, the rotation between equity market leaders, and the rotation between developed- and emerging-market investment performance.

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