| Web Seminars |
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The 3.8% Medicare Surtax and Its Impact on Estates and Trusts ( June 12, 2013)
Series: Planning After the American Taxpayer Relief Act
Compliance and Planning Issues with the 3.8% Medicare Surtax (January 17, 2013)
Fiscal Cliff Settlement: What CPAs Need to Know to Advise Individual Clients (January 9, 2013)
Consumer Web Seminar Series: Take Charge of Your Financial Future (January 4, 2013)
Upcoming Web Seminars
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| Charts Provided by Robert Keebler |
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Capital Gains Harvesting Chart
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The Roth Conversion Decision
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| Roth Quadrants |
Understanding the Health Care Surtax |
| DrawDownTM Strategies |
Traditional IRA Distribution Flowchart
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| Tax Asset Classes |
Roth IRA Distribution Flowchart |
2013 Marginal Tax Rates Chart (Provided by Michael Kitces) |
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| Podcasts |
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Resolution of the Fiscal Cliff-Part 1 | Resolution of the Fiscal Cliff-Part 2 | Resolution of the Fiscal Cliff-Part 3 (January 4, 2013)
Under ATRA 2012 Estate Fiscal Year Election is Crucial (January 11, 2013)
In this “60 Second Planner” audio clip from Leimberg Information Services, Inc., Bob Keebler shares an important income tax and capital gain planning pointer for 2012 estates. For deaths occurring before November 30, 2012, these estates should elect a fiscal year ending on November 30, 2012 (with the following fiscal year beginning December 1, 2012). With this election, these estates would not be subject to the tax increases under the American Taxpayer Relief Act nor the 3.8% surtax because both taxes only apply to years beginning on or after January 1, 2013. Listen to this short clip to learn more!
Key 2013 Tax Planning Considerations after ATRA (January 30, 2013)
Critical Provisions in President's FY 2014 Budget Proposal (4/12/2013)
This podcast from Bob Keebler summarizes the provisions affecting wealthy clients in President Obama’s recently released fiscal year 2014 budget proposal. Even though these provisions may not be enacted, it will help you have intelligent conversations with your clients, know what the President’s legislative agenda for this year is, and begin planning for some of the estate and tax provisions that may eventually be enacted.
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| Client Communications |
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Forefield Advisor (free access to PFP/PFS members)
Forefield video alert and text client alert on the American Taxpayer Relief Act
Forefield Alert: Retirement Provisions in the American Taxpayer Relief Act of 2012
Client letters covering the American Taxpayer Relief Act for your individual or small business clients
(available in the AICPA’s Tax Practitioner’s Toolkit
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| Additional Tools and Resources |
Navigating the Fiscal Cliff? AICPA Can Help
Now that much of the tax uncertainty related to the fiscal cliff is over, you have an unprecedented opportunity to demonstrate your value to your clients by helping them navigate these complexities. The AICPA created this page to serve as a one-stop shop to provide insight into what is happening in Washington and how that affects your clients.
Summary of 3.8% Medicare Surtax Regulations from Bob Keebler
Checklists to plan for the Medicare surtax:: Individuals | Estates & Trusts
Roth Conversion Planning
In-depth newsletter on planning with the 3.8% Medicare surtax from Michael Kitces
Understanding the Medicare Surtax - article published by Leimberg Information Services, Inc.
Forefield Advisor's 2013 Key Numbers – updated for the American Taxpayer Relief Act
Analysis of Post-2012 Net Investment Income and Additional Medicare Taxes
This special report, courtesy of CCH Incorporated, provides insight on various aspects of the new proposed regulations on the 3.8% Medicare surtax on net investment income. Of particular interest, the report addresses the application of the new 3.8% surtax to passive activities and dispositions of interests in partnerships and S corps.
©CCH INCORPORATED, a Wolters Kluwar Business. All Rights Reserved.
American Taxpayer Relief Act: Congress passed and President Obama signed the American Taxpayer Relief Act the first week of January, preserving most of the George W. Bush-era tax cuts and extending many other lapsed tax provisions. Details about "Fiscal Cliff" can be found in the Journal of Accountancy and Michael Kitces. Personalize and send the following Forefield Alert on the legislation to your clients.
Joint Committee on Taxation 2013 Overview
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