Fiscal cliff deal eliminates taxes on certain sales of "qualified small business stock" *

USA - January 23 2013
Certain capital gains on "qualified small business stock" are once again exempt from federal taxation under Section 1202 of the Tax Code. This…

Co-authors: Joseph B. Miller, William G. Strench, Jonathan K. Powers.

Time is running out to plan for 2013 tax rate changes *

USA - July 19 2012
Effective January 1, 2013, FBT clients will be forced to cope with one brand new tax and significantly higher income, estate and gift tax rates.