Intermediate
Tax treatment, account rules and portability
The fund’s tax position, the account’s tax treatment and the investor’s withdrawal rules are separate layers. A change of account can also change which investments remain...
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Collective Funds Investment Guide
Understand collective investment funds and retirement trusts, compare costs and portfolio risks, and build a practical selection and monitoring process. Follow eight stages from pooled ownership to informed fund research.
Start with What collective funds are and how pooling works, then follow the next lesson links. Explore 32 lessons with worked examples, exercises and further reading. The guide focuses on U.S. collective funds and retirement CITs, with clear notes where account and jurisdiction rules differ.
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Account context · All lessons
Costs and Investor Outcomes
Compare complete costs, unit classes, distributions and the effect of account rules.