Income Taxes, Medicare Taxes | JD Supra Law News

Tax Talk -- Volume 5, No. 4 -- January 2013

by David de Ruig, Stephen Feldman, David Goett, Thomas Humphreys, Meimay Law, Anna T. Pinedo, Remmelt Reigersman | Morrison & Foerster LLP on 1/28/2013

In This Issue: Fiscal Cliff Diving a.k.a. American Taxpayer Relief Act; CoCo Developments; Tax Effect of Money Market Fund Proposals; IRS Issues Final Regulations on Publicly Traded Property; Assessment of Income from...more

American Taxpayer Relief Act Affects Mass Transit Benefits and Other Employee Benefits

by Emily Erstling, Paul M. Hamburger, Lisa Berkowitz Herrnson, Steven Weinstein | Proskauer Rose LLP on 1/21/2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 ("ATRA") into law. ATRA, adopted as an alternative to stepping over the "fiscal cliff," preserves most of the Bush-era tax cuts and...more

Estate Planning & Federal Tax Update - Winter 2013

by John Allevato, Elizabeth Summers | Spilman Thomas & Battle, PLLC on 1/21/2013

With the American Taxpayer Relief Act of 2012 (the “ATRA ”) passed and the fiscal cliff safely averted, the time has come to turn your attention to your estate plan. What Did the ATRA Accomplish? The fiscal cliff...more

Rates of Change: The Effect of the American Taxpayer Relief Act of 2012 on Individual and Fiduciary Income Taxes

by Ropes & Gray LLP on 1/18/2013

For all the public discussion in 2012 of the need for a significant reformation and restructuring of the Internal Revenue Code, the income tax provisions of the American Taxpayer Relief Act of 2012 (the 2012 Act) are at their...more

Estate Planning After the Fiscal Cliff Deal

by Katten Muchin Rosenman LLP on 1/17/2013

Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the past two years (and even longer in some cases) may be resolved. Numerous tax...more

McNees Insights - Asset Planning and Federal Taxation - Winter 2013

by McNees Wallace & Nurick LLC on 1/14/2013

2012 Tax Act - The American Taxpayer Relief Act of 2012 (the “Act”) was signed into law on January 1, 2013 to avert the tax law changes that were one part of the “fiscal cliff” facing our country’s economy (the other...more

Washington Insight - Special Edition: Congress Steps Away From Fiscal Cliff

by King & Spalding on 1/11/2013

For months in Washington, and beyond, attention has been focused on the "fiscal cliff" -- the combination of the expiration of the Bush tax cuts and the looming budget cuts referred to as "sequestration." Negotiations led by...more

American Taxpayer Relief Act of 2012 Approved by Congress and Signed by the President

by Dechert LLP on 1/11/2013

Summary - President Obama on January 2, 2013 signed into law the American Taxpayer Relief Act of 2012 (the “Act”). The Act extends certain tax rates, tax credits, and other provisions previously enacted by other tax...more

Fiscal Cliff II: What’s Next For Tax Reform?

by Mary Burke Baker, Michael W. Evans, Andrés Gil, Karishma Shah Page, Ryan J. Severson | K&L Gates LLP on 1/9/2013

On January 1, 2013, the Senate and House of Representatives passed the American Taxpayer Relief Act of 2012 (“ATRA”), signed into law by President Obama on January 2. ATRA averts the “fiscal cliff” by making permanent the...more

Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (9th Edition) - January 1, 2013

by Rosemary Becchi, Micah Green, Erin McGrain, Daris Meeks, Emanuel Rossman, Aubrey Atwood Rothrock, III, Joseph Urso | Patton Boggs LLP on 1/8/2013

THE LEGISLATION - Following a day of tumultuous House Republican caucus deliberations, at 11:00 pm, the House passed The American Tax Relief Act of 2012, a cliffhanger deal negotiated by Vice President Biden and Senate...more

The American Taxpayer Relief Act of 2012

by Luis Patiño, Taylor Perodeau, Laura A. Taylor | Venable LLP on 1/8/2013

Introduction - As you no doubt have heard, the U.S. was set to plunge over the “fiscal cliff” on New Year’s Day if Congress failed to act. In the early morning hours of New Year’s Day, a deal was made that averted the...more

Fiscal Cliff Tax Changes

by Pepper Hamilton LLP on 1/7/2013

On New Year’s Day 2013, the “American Taxpayer Relief Act of 2012” (the Act) was enacted to avoid the impact of automatic “fiscal cliff” tax increases. The Act, effective January 1, 2013, retains and makes permanent the...more

Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (7th Edition) - December 31, 2012

by Rosemary Becchi, Micah Green, Erin McGrain, Daris Meeks, Emanuel Rossman, Aubrey Atwood Rothrock, III, Joseph Urso | Patton Boggs LLP on 1/5/2013

ZEROING IN ON A DEAL - Vice President Biden and Senate Republican Leader McConnell are close to reaching a deal to avert the fiscal cliff. Discussions between the two began late yesterday afternoon and have continued...more

The Permanent (For Now) Fiscal Cliff Compromise of 2012

by Pepper Hamilton LLP on 1/4/2013

In dramatic fashion, Congress adopted its New Year’s tax resolutions just in time to save us from falling off the cliff. The American Taxpayer Relief Act of 2012 (ATRA) passed the Senate in the wee hours of New Year’s...more

The American Taxpayer Relief Act Of 2012: Key Business And Individual Income Tax Provisions

by Isaac Hirsch, Christina M. Iafe, Andrew Segna, Brian Silikovitz | Lowenstein Sandler LLP on 1/4/2013

On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012 (the “Act”), which halts tax increases scheduled to go into effect for most Americans as part of the so-called fiscal cliff. The Act generally...more

American Taxpayer Relief Act of 2012 - Full Copy

by JD Supra Law News on 1/2/2013

Full text copy of the American Taxpayer Relief Act of 2012, bipartisan legislation enacted at the 11th hour to keep the country from falling off of the "Fiscal Cliff." From the New York Times: "Only the most affluent...more

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