The American Taxpayer Relief Act of 2012 was passed at the beginning of this year amid a flurry of publicity and political maneuvering. It appears we now have a more stable set of tax rules in place than we have seen for many years. Now that the dust has settled, we have had an opportunity to absorb these significant changes and reflect on how they will impact tax planning. This program covers the changes in income, gift, and estate taxation made by the Act, together with the new Medicare surtax on investment income that became effective this year. The discussion highlights planning opportunities in the new landscape.
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