Neal A. Hudders

Neal A. Hudders

Perkins Coie

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Investment Window For Capital Gains Tax Exclusion For Certain New Investments In Small Businesses Extended To December 31, 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the Act). Among other provisions, the Act provides that the 100% exclusion from gross income of certain capital gains from sales...more

1/15/2013 - American Taxpayer Relief Act Capital Gains Fiscal Cliff Gain Exclusion Income Taxes Qualified Small Business Stock

Preparing for the 3.8% Medicare Surtax on Net Investment Income

The Patient Protection and Affordable Care Act of 2010 (Affordable Care Act) institutes a new 3.8 percent Medicare surtax on net investment income effective January 1, 2013. In addition, absent congressional action to extend...more

11/14/2012 - 3.8% Medicare Tax Affordable Care Act Medicare

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