8/5/2013

The 3.8% surtax on net investment income that went into effect this year applies to individuals, trusts and estates, and creates a parallel tax base subject to a surtax added to a taxpayer's regular tax liability. This article discusses how to calculate the net investment income tax for individuals, trusts and estates and how to reduce its impact. Utilize the Planning after ATRA and the Medicare Surtax Toolkit from the AICPA PFP Section to plan for the net investment income tax in 2013.

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The Tax Adviser

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