2013 Year End Brings New Challenges and Opportunities

2013-tax-opportunitiesYear end 2013 brings many new planning opportunities along with the traditional year-end tax planning strategies. It also challenges – for both individuals and businesses. There is much for taxpayers and their tax advisers to consider in taking action before 2013 ends, including the important changes made by the American Taxpayer Relief Act of 2012 (ATRA), the provisions in the Patient Protection and Affordable Care Act of 2010.

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