Adjusted Gross Income, Fiscal Cliff

American Taxpayer Relief Act Of 2012 - The Effects On Charitable Giving

by Virginia C. Gross, Bruce Hopkins, Thomas J. Schenkelberg | Polsinelli on 2/5/2013

In This Issue: - Major Tax Provisions Relating to Charitable Organizations - Other Law Changes Affecting Charitable Contributions - Excerpt from Major Tax Provisions Relating to Charitable Organizations: The...more

Fiscal Cliff Deal Preserves Enhanced Conservation Easement Tax Benefits

by George Asimos | Saul Ewing LLP on 1/23/2013

Conservation easements are an effective tool for tax and estate planning and there are significant tax benefits to implementing them in 2013....more

Recent tax law changes of 2013

by Sheppard Mullin Richter & Hampton LLP on 1/15/2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 into law. Summarized below are highlights of those and other changes to Federal tax laws affecting income, payroll, gift and estate, and...more

How Will the American Taxpayer Relief Act of 2012 Affect You - Details of Legislation passed by Congress to Avoid Fiscal Cliff

by Robert Howell, Westray Veasey | Poyner Spruill LLP on 1/15/2013

On January 2, President Barack Obama signed into law the American Taxpayer Relief Act of 2012, H.R. 8 (ATRA), preserving many of the key tax provisions passed during the George W. Bush presidency, which were scheduled to...more

Charitable Giving Under the New Tax Law: A Unique (But Brief) Opportunity for IRA Rollovers and Other Highlights

by Patterson Belknap Webb & Tyler LLP on 1/8/2013

The American Taxpayer Relief Act of 2012 enacted in Washington last week creates a unique opportunity for charitable giving. Individuals with IRAs who have attained age 70½ may make a tax-free rollover to charity of up to...more

Summary of Income Tax Provisions in the American Taxpayer Relief Act of 2012

by D. Michael O'Leary, Gary Teblum | Trenam Kemker on 1/8/2013

As you no doubt are aware, Congress just passed, and the President just signed into law, the American Taxpayer Relief Act of 2012 (the “Act”). The Act is effective as of January 1, 2013. This summary addresses certain of...more

Revival of the Direct Charitable IRA Transfer

by Reeve Chudd | Ervin Cohen & Jessup LLP on 1/7/2013

The new Fiscal Cliff legislation, H.R.8, the “American Taxpayer Relief Act” (“ATRA”) extends the Direct Charitable IRA Transfer treatment through December 31, 2013. This means that Donors age 70½ or older can ask their IRA...more

The Family Investment Company - An Integrated Income and Estate Tax Planning Tool

by Gerald Nowotny on 12/17/2012

Overview - As we approach the edge of the fiscal cliff over the last two weeks of 2012, some of you may be wondering if there is any last minute tax planning that might be done to avoid sending a large check to Uncle...more

Post-Election 2012 Tax Planning Alert: Practical Tax Planning Tips for You, Your Family and Your Business

by Duane Morris LLP on 11/27/2012

This Alert is designed to offer easy to understand and easy to implement year-end tax strategies in times of incredible tax uncertainty. This Alert is also designed to stimulate thought and inspire action during one of the...more

2012 Year End Tax Planning - The Time to Act is Now!

by Fein, Such, Kahn & Shepard, P.C. on 11/26/2012

With the fiscal cliff looming, year-end tax planning is even more difficult in 2012 than ever before. "Will they or won't they" is the question being asked of Congress. "Who knows" is my answer right now. ...more

Rappelling Down the Fiscal Cliff – Strategies for Cushioning the Fall – Part III

by Gerald Nowotny on 11/20/2012

Maximizing Charitable Strategies When Cash is Short 1. Overview - This series has focused on strategies to reduce taxation for the current tax year and the impending fall off the Cliff. This installment will...more

Rappelling Down the Fiscal Cliff – Strategies for Cushioning the Fall – Part II

by Gerald Nowotny on 11/14/2012

A. Overview - Part I of this series focused on the impact of impending tax increases following the Presidential Election for corporate executives and salaried professionals. Part II of the series will focus on...more

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Adjusted Gross Income › Fiscal Cliff