With stocks buoyant this year, private equity firms have been bringing some of their portfolio companies to market, in the hope of realizing gains on their investments.
Mr. Johnson added: "The more you take Republicans and pack them into Republican ghettos, the way this does, the less chance you have for realizing gains elsewhere.
The office said the factors lifting tax payments seemed to be "largely temporary," due in part, probably, to higher-income households realizing gains from investments before tax rates went up in the 2013 calendar year.
Furthermore, if the stock were acquired through open-market purchases, insiders would be prohibited from realizing gains by the short-swing profit rule in Section 16(b) of the Securities Exchange Act.
And all have had a hard time realizing gains from their better investments, what with the weak market making it nearly impossible for them to take the businesses public or sell them to another company.
The strategies are, of course, most relevant to scientists, but innovators of all kinds will benefit from a clearer understanding of how to manage intellectual property and improve their prospects for realizing gains from their discoveries.
