Tax Strategies Tutorial

Outline

1	Tax Saving Tips
2	The Tax-Efficient Portfolio
3	Capital Gains and Losses
4	Mutual Funds
5	Tax Treatment of Interest Expense
6	Traditional IRAs
7	Roth IRAs
8	Coverdell Education Savings Accounts (ESA)
9	Other Retirement Plans
10	Other Tax-Advantaged Investments
11	Tax Considerations for Bonds
12	Tax-Exempt Trusts
13	Tax-Exempt Mutual Funds
14	Tax-Deferred Annuities
15	Tax Strategies for Minors
16	Estate Conservation
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Alert: New Investment Tax in 2013
Beginning in 2013, there is a new tax on investment income. This 3.8% tax is imposed on individuals, trusts and estates as follows:

Individuals: 3.8% of the smaller of (i) the individual's net investment income or (ii) the individual's adjusted gross income (AGI) that exceeds $200,000 for single taxpayers, $250,000 for joint return and surviving spouse filers, and $125,000 for married taxpayers filing separately; and
Estates and Trusts: 3.8% of the smaller of (i) undistributed net investment income or (ii) adjusted gross income over the amount at which the highest trust and estate tax bracket begins.
The tax is not applicable to distributions from IRAs or employer sponsored retirement plans. It also does not apply to unrealized capital gains or deferred income in an annuity contract until distributions are taken from the contract. However, when the distribution is included in income this may result in the taxpayer exceeding the AGI limits.

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Neither Prudential nor its companies are tax advisors. We would be glad to work with you and your tax advisor to help you meet your financial goals. Securities offered by Pruco Securities, LLC, a Prudential Financial company located at 751 Broad Street, Newark, NJ 07102 (1-800-778-2255).

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Securities products and services are offered through: Pruco Securities, LLC, and Prudential Investment Management Services, LLC, both members SIPC and located in Newark, NJ, or Prudential Annuities Distributors, Inc., located in Shelton, CT. All are Prudential Financial companies. Prudential, the Prudential logo, and the Rock symbol are service marks of Prudential Financial, Inc. and its related entities, registered in many jurisdictions worldwide. Site for U.S. persons only.

Prudential Financial, its affiliates, and their financial professionals do not render tax or legal advice. Please consult with your tax and legal advisors regarding your personal circumstances.

Prudential Financial, Inc. of the United States is not affiliated with Prudential plc. which is headquartered in the United Kingdom.

Pruco Life Insurance Company, an Arizona company - California COA # 3637. The Prudential Insurance Company of America - California COA # 1179. Prudential Retirement Insurance and Annuity Company - California COA # 08003

Tax Strategies Tutorial

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