Fiscal Cliff

Fiscal Cliff is a non-technical economic term used popularly to describe a series of tax increases and mandatory budget cuts set to occur at the beginning of 2013.  The term "cliff" refers to the... more +
Fiscal Cliff is a non-technical economic term used popularly to describe a series of tax increases and mandatory budget cuts set to occur at the beginning of 2013.  The term "cliff" refers to the idea that such increases and cuts would be catastrophic to the fragile economy and consequently, force the economy off of a metaphorical cliff. less -
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Estate Planning in 2014

Exemptions and Rates - On Jan. 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (ATRA) into effect to avoid the “fiscal cliff,” setting the unified Federal gift and estate tax exemption at $5...more

Brindisi Tax Academy -- 2013 Year-End Tax Update

I. A Look Back At 2013 Tax Matters, “Gangnam Style” - A. Some Random Observations. - 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more

The Fallout from the American Taxpayer Relief Act – What a Relief?

Because the media cycle moves so quickly these days, you may have already forgotten about the frantic last few days of 2012, during which Congress and the White House worked feverishly to save us all from going off the...more

Have You "Begun Construction"? IRS Issues Guidance for Renewable Energy Tax Credits

On April 15, 2013, the Internal Revenue Service ( IRS) issued much - anticipated guidance that will help developers of wind, solar, biomass and certain other renewable energy facilities qualify for federal renewable energy...more

Construction E-Note - March 28, 2013

In This Issue: - The Emperor’s New Economic Loss Rule - The Architect's Role in the Construction Project - USCIS Introduces New Form I-9 - Considering Construction Delivery Methods on Public Works - The...more

Estate, Gift, and GST Taxes in 2013: American Taxpayer Relief Act of 2012 and Other News (Oregon)

The American Taxpayer Relief Act of 2012 (the “Act”) was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates on transfers subject to federal estate, gift, and generation-skipping...more

Insight on Estate Planning - February/March 2013

In This Issue: - Fiscal cliff deal brings some certainty to estate planning - Strong governance enhances a family business’s value - Should you donate life insurance to charity? - Estate Planning Pitfall -...more

Health Care Issues Poised to Take Front and Center in the 113th Congress

Health care issues dominated much of President Obama’s first term. Even after Congress passed the Patient Protection and Affordable Care Act (“PPACA” or “health reform law”) (Pub. L. 111-148, 111-152), the Supreme Court...more

Insight on Estate Planning - February/March 2013: Fiscal cliff deal brings some certainty to estate planning

Congress’s eleventh-hour deal to avert the “fiscal cliff” produced the American Taxpayer Relief Act of 2012 (ATRA). The act focuses on income taxes, but it also provides much-needed certainty for people engaged in estate...more

Auto Notes -- February 2013

In This Issue: "Insuring Your Dealership: Do I Really Need Garage Liability and Garagekeeper's Insurance?" and "The American Taxpayer Relief Act"...more

Termination of Credit Shelter Trusts

As discussed in a previous article, due to higher estate tax exemption, certain trusts previously established for purposes of avoiding estate taxes under the estate plan of a predeceased spouse may no longer be necessary in...more

Estate Planning After the American Taxpayer Relief Act

Congress adopted the American Taxpayer Relief Act (the Act), effective January 1, 2013. The Act made permanent tax rates and exemptions for estate, gift, and generation-skipping transfer (GST) taxes. Prior laws incorporated...more

Estate Planning Considerations: Documentation and Peace of Mind

With the introduction of the American Taxpayer Relief Act of 2012 (Act), the world of estate planning has been injected with a dose of certainty after more than 10 years of uncertainty as to federal estate, gift and...more

Alert: Estate Planning - January 2013

For the first time in more than a decade, clients and advisors can plan their estates with a significant degree of certainty. The new tax law passed by Congress on January 1, 2013 and signed into law by President Obama...more

Tax Reform and the Oil and Gas Industry by Michael A. Andrews

A great deal of attention been focused on the generous tax incentives for the renewable energy industry that were added to the "fiscal cliff " legislation during the closing hours of negotiations. Those provisions have a net...more

Washington Insight - January 2013

In This Issue: - President Obama Sworn in for a Second Term - 113th Congress Underway - More Fiscal Challenges in Store - Cabinet Re-Shuffle - A Game of Musical Chairs - Tax Reform and...more

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”) into law. While the principal intention of the Relief Act was to avert the key elements of the “fiscal cliff” by...more

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

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

Tax Reform – The Next Installment: Reforming the Taxation of Financial Instruments

After the fiscal cliff deal failed to include a framework for comprehensive tax reform, many in Washington predicted that the momentum for tax reform would wither away. Although Congress has many important issues on its...more

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

American Taxpayer Relief Act extends the existing, limited in-plan Roth conversion option to all amounts under plans that allow elective deferrals, including those amounts not yet eligible for distribution. The American...more

Quarterly Investment Update – 4th Quarter 2012 Trust & Investment Services

In This Issue: - Economic Review & Outlook - Bond Market Review - Bond Market Outlook - Stock Market Review - Stock Market Outlook - Overview Of Washington Supreme Court Decision - Estate Tax Impact Of...more

113th Congress Underway by Thomas J. Spulak

The 113th Congress opened this week. In many ways, however, it began in the long shadow of the 112th Congress, which ended on January 3. Numerous issues were either left unresolved or only partially addressed, requiring...more

Gaming Legal News - January 17, 2013 • Volume 6, Number 2

In This Issue: - I-GAMING IN THE UNITED STATES VERSION 2013: BACK TO THE STATES? Optimism had inched higher that the United States would shift its i-gaming policy from a prohibitory approach to allowing some form of...more

California Commercial Real Estate Forecast - Industrial & Multifamily Remain the Bright Spot in the Winter 2013 Allen Matkins/UCLA... [Video]

INDUSTRIAL: Industrial markets had positive forecasts in all regions, due in part to anticipated increases in California exports driving demand for distribution and manufacturing space, particularly from China and other Asian...more

California Commercial Real Estate Forecast - Allen Matkins/UCLA Anderson Winter 2013 Survey Reveals Dip in Developer Sentiment [Video]

The latest Allen Matkins/UCLA Anderson Forecast California Commercial Real Estate Survey projecting a three-year outlook for the state’s overall commercial real estate industry remains predominately upbeat, with developer...more

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