2 Laws — Myriad Tax Consequences

Law360, New York (August 13, 2013, 8:53 PM EDT) -- From individual taxpayers to small business owners to real estate investors, a wide range of Americans will soon feel the effects of two recent laws — the American Taxpayer Relief Act and the Patient Protection and Affordable Care Act. This legislation includes provisions that will create sweeping tax policy changes, including rate increases for “wealthy” individuals and new taxes on business and real estate income.

Both new laws are complex, but their impact on taxpayers can be minimized through a variety of strategies. Following an overview...
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