Every indexed document

and therefore won’t be renewed. It goes without saying that ACA is bound to be an

” which requires individuals to procure health insurance by January 1

the government website through which individuals can seek health insurance so

the Affordable Care Act (ACA) is being phased in

this income will also be part of the parent’s “net investment income” for purposes of the

the IRS presumably will soon issue instructions for the new Form 8960

this is a lot of material for a statute that is barely two pages long!

along with the explanations it has added to multiple publications that are designed

are reserved for future guidance…and then there are the various questions and answers

or that had seemed unduly burdensome to commentators (such as how to

the IRS issued over 150 pages of proposed regulations on the tax (REG-130507-11)

including the 3.8% tax on “net investment income

and “The Health Care and Education Reconciliation Act of 2010”

ATRA also made permanent the $5 million basic exclusion

may mean an unhappy surprise for many taxpayers on April 15

coupled with the new 3.8% tax on net investment income (see

ATRA reinstated the personal exemption phase-out

the American Taxpayer Relief Act (ATRA) made the AMT “patch” and most of

we wanted to highlight a few of the tax and political developments that stood

is also interested in tax reform and has previously put forth bipartisan tax reform