Net Investment Income, Affordable Care Act

Planning For The Affordable Care Act's Net Investment Income Tax

by Arianne Plasencia | Carlton Fields on 5/3/2013

The new Internal Revenue Code ("IRC") Section 1411, which imposes a 3.8 percent tax on net investment income ("NII") was passed as part of the Affordable Care Act of 2010 ("ACA") and is effective for tax years beginning on or...more

Implementing the Affordable Care Act: Countdown to 2014 - Tax Increases Under the Affordable Care Act.

by Cozen O'Connor on 1/28/2013

Under the Affordable Care Act, a number of significant tax increases go into effect in 2013 and other tax provisions will be implemented during the next several years. Provisions starting in 2013 include: Additional...more

Obamacare – Will the New Taxes Impact Me?

by Brendan Lund | Carr, McClellan, Ingersoll, Thompson & Horn -... on 1/2/2013

Political debate for the past two years has focused on the future of the Patient Protection and Affordable Care Act, more recently called “Obamacare,” and the taxes enacted by Congress to help pay for it. With the national...more

2013 Brings New Taxes to High Income Taxpayers

by Jonathan R. Flora | Schnader Harrison Segal & Lewis LLP on 12/28/2012

The Patient Protection and Affordable Care Act (sometimes called “Obamacare”) comes with two new taxes for higher income taxpayers beginning on January 1, 2013: (i) a 3.8 percent Medicare contribution tax on net investment...more

New 3.8% Medicare Tax on Investment and Unearned Income Beginning in 2013

by Thompson Coburn LLP on 11/14/2012

Starting January 1, 2013, a new 3.8% Medicare tax will apply to the investment and “unearned income” of individuals, trusts and estates. The tax is intended to apply to income exempt from the regular FICA or self-employment...more

Estate Planning Update - September 2012: New Taxes Make Year-End Income Tax Planning More Important

by Pepper Hamilton LLP on 9/21/2012

It is not too early to start planning income tax steps to take before year-end. The Patient Protection and Affordable Care Act introduced two new taxes that will go into effect January 1, 2013. These are a 3.8 percent...more

Considerations For Tax Planning Opportunities Prior to December 31, 2012

by jon zefi on 8/22/2012

This outline is not intended to be a comprehensive outline, but is intended to be a helpful resource summarizing the federal income tax and cited financial planning opportunities available before December 31, 2012 for...more

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Net Investment Income › Patient Protection and Affordable Care Act (PPACA)