Advisers say clients are not yet paying attention to the new 3.8% tax that will apply to net investment income and for modified adjusted gross incomes higher than $200,000 for single people and $250,000 for those filing jointly. It also applies to certain trusts and estates with more than $11,950 in income. "The truth of the matter is that it hasn't come to people's attention, because they haven't filed a return with it yet," said Charles Aulino of The Glenmede Trust.

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