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Thursday, December 9, 2010

THURS. DEC. 9- Monitoring The Tax Policy Debate

If you have a choice of selling a stock you’ve owned for a very long time and paying 15 cents on the dollar or 20 cents on the dollar, what would you do? If you’re near death and have an estate for $50 million and want to leave a nest egg to your heirs, would you have them pay 50% on most of the estate value or nothing? If you’re an average taxpayer, would you rather try to max out unemployment this year for tax reasons or would you rather get a job? Well, the answers to all of these questions- while seemingly obvious- are being debated in Washington. Furthermore, as the year progresses, these are the types of issues the market will focus upon. As of a week ago, nobody had any true idea of tax policy. Now, President Obama has made a proposal which takes in some Republican ideas and some Democrat ideas in trying to form a cohesive policy- no matter your political persuasion, there is certainly no debating that the proposal is a blend of ideas. The implications can be widespread; for instance, it will further blow a bigger hole in the budget deficit if it passes in its proposed form. But for the market, what happens if nobody knows? Will people and/or funds who have nice gains on long-term positions want to hold them if their tax rates goes up next year to the new rate? Questions like this must be answered with some certainty. So, particularly as the end of the year approaches, keep a watchful eye to all political banter and the likelihood of passage of tax legislation. It is very highly probable that there will be a compromise soon, but the longer this takes, the higher the likelihood of some selling pressure coming into the market due to uncertainty as people lock in gains for tax reasons on winning positions.

Markets were generally higher worldwide overnight with Tokyo up 0.5%, Hong Kong 0.3%, and London 0.5%. Gold and oil are up slightly with the dollar marginally stronger against the euro. Bonds are flat. Futures after once again shaking everything off yesterday are trading nicely ahead this morning. Jobless claims came in slightly better than expectations with wholesale inventories (0.8%) due out at 10AM. For the day, the strength will likely hold with the market in a narrow range. There should be lots of action under the surface with a focus on small cap momentum plays, earnings plays, big cap tech, and relative weakness plays (particularly early on).

Reiterating-

If the whole story is not there -

If something is good, assume either a short thru unchanged or an A-B-A2 (preferably to the downside in a downside market and the upside in an upside market) based on direction of the market unless specified.

If something is bad, assume either a buy thru unchanged or an A-B-A2 (preferably to the downside in a downside market and the upside in an upside market) based on direction of the market unless specified-


Good- The following stocks have good news and/or a strong technical pattern

SOLR- closed near a high amid receiving a couple of big orders

KFY- closed near a high after posting good earnings

OCR- closed near a high after naming a new CEO

BNVI- announced publication of data describing its estrogen receptor beta cancer prevention product

AAPL- closed near a high

GS- closed near a high

CRM- closed near a high

PPO- closed near a high

RDWR- closed near a high

ALTID- closed near a high after indicating it had been selected by Inversiones Energeticas to provide a turn-key 10 Megawatt ALTI-ESS advanced battery system for frequency control

IDCC- closed near a high

AVAV- closed near a high after posting great earnings

NFLX- near island reversal in closing near a high after its CFO resigned

KMP- featured on “Mad Money” last night

LEDS- 5.25 million share offering at 17 above expected range of 14.50-16.50

LULU- great earnings

TEVA- successful phase III study of oral Laquinimod for MS

FCX 2-1 stock split

SFD- decent earnings

ONP- good earnings guidance

Bad-The following stocks have bad news and/or a weak technical pattern

IVN- closed near a low on a decline in commodities prices despite Rio Tinto providing financing to the company

MW- closed near a low after posting awful earnings

SWHC- poor earnings

MATK- poor earnings

OXM- poor earnings

CMTL- poor earnings

WTI- closed near a low after losing out to BP in Royal Dutch Shell interest

RTI- closed near a low after announcing a convertible notes offering

GDOT- closed near a low after announcing a share offering

LINE- share offering

XNPT- share offering

CXO- 2.5 million share offering at 82.50

CML- DELL in talks to acquire company for 27.50

CAG- poor earnings guidance

Earnings:

THURS DEC 9 BEFORE

CIEN LULU SFD

THURS DEC 9 AFTER

GMCR NSM PLL


Epiphany Trading, LLC
www.epiphanytrading.com

Erik R. Kolodny- Chief Markets Strategist
Brendan P. Byrne- President

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