Tax Strategy

Tax planning for individuals before year-end

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First the good news: Mid-year tax planning this year looks to be much more settled than last year. We went through all of 2012 with all of the regularly expiring provisions already expired and with uncertainty as to the extent to which the Bush tax cuts would be extended beyond 2012. Most of those regularly expiring provisions got extended through 2013 and the Bush tax cuts were addressed in legislation that gave them some permanency, either preserving them for lower-income taxpayers or letting certain of them expire for higher-income taxpayers.

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