Tax Matters

Experience is key: Five common criticisms of tax-adapted long-short (TALS) strategies and how to address them

This article will discuss five major criticisms of the Tax Aware Long-Short (TALS) strategy. We believe that many of these criticisms stem from the lack of experience of the managers, rather than from flaws in the strategy itself. Experienced long-short managers can maximize the inherent benefits of the TALS strategy while avoiding the adverse tax consequences. This article will explain the optimal solution for such management with examples.

Factor/Style Investing

The intrinsic value of variable returns in equity portfolios

Over the long term, returns tend to trend in either favorable or unfavorable directions, making it difficult for investors to accurately understand and explain these trends. However, this "complexity risk" can provide investors with an additional risk premium and potentially lead to above-average risk-adjusted returns.

Stock Strategy

Why are bond investors willing to be contrarian while stock investors are selling off their assets?

This paper focuses on the differences in investor long-term expectations between stock and bond markets and explores the potential impact of extreme trends in financial market variables on future market outlooks and investment strategies.

Asset management that takes tax systems into consideration

Could completion portfolios be an optimal way to manage concentrated equity risk?

In this paper, we examine the effectiveness of completion portfolios as an approach to most efficiently control the risks inherent in concentrated equity positions.

Alternative Investments

Exceptional Expectations: Closing in on the performance gap between US and non-US stocks

We analyze why U.S. stocks have continued to outperform non-U.S. stocks by focusing on relative valuation factors such as fundamentals and valuation. We consider the possibility of mean reversion and the strategic merits of global diversification, taking into account historical data, valuation trends, and future return outlook.

Stock Strategy

Reassessing small and mid-cap opportunities: shrinking or going back to basics

In this note, we focus specifically on small and mid-cap stocks in international and emerging markets and detail why market expectations, attractive earnings growth prospects, strong diversification benefits and diverse alpha generation opportunities make this a compelling investment thesis going forward.

Alternative Investing

How are investors' long-term return expectations shaped?

This paper examines the mechanism by which expectations for long-term investment returns are formed by comparing "objective" yield-based expectations with "subjective" rule-of-thumb Bassimiller-based expectations. It also examines possible risks based on the Bassimiller model and discusses important factors in forming forward-looking expectations.

2024 ESG Annual Report

This annual report provides a comprehensive overview of our ESG (Environmental, Social and Governance) initiatives, progress and future direction. It includes the latest strategies and performance indicators for promoting sustainable investment, as well as initiatives related to our governance structure, with an emphasis on transparency and effectiveness.

Asset transfer with a focus on tax systems

Tax-efficient strategies using CRUT and optimization of concentrated share diversification

Charitable remainder trusts (CRUTs) are an advanced financial strategy that combines asset preservation with charitable giving. When implemented properly, they can provide both tax and investment advantages, and can be an effective means of mitigating the challenges associated with concentrated equity holdings. This report provides implementation assistance and practical guidance to help investors maximize the strategic value of CRUTs.

Asset transfer with a focus on tax systems

The continuing appeal of gain deferral strategies – Part 4: Tax optimization during transition

This series examines the usefulness of gain deferral (deferred gains) in asset formation and inheritance planning from various angles. In this fourth article, we will focus on the deferral effect, tax rate differences, and capital gains tax fluctuations that have been covered so far, as well as tax-efficient transfer methods at the time of transition. In particular, we will organize and explain the systems and tools that are useful for a "tax-conscious transition" strategy from a perspective that is easy for advisors and investors to use in practice.