A set of tax provisions that are scheduled to expire at the end of this year will change the tax landscape for many investors who will need advice on how to adjust.

Expiring tax provisions, or "sunsets," have long been a feature of the Tax Code, but they usually involve relatively minor provisions. The Economic Growth and Tax Relief Reconciliation Act of 2001, also known as EGTRRA, and the Jobs and Growth Tax Relief Reconciliation Act of 2003, known as JGTRRA, depart dramatically from this pattern. All the tax provisions sunset by the end of 2010, wealth management and advisory firm Cooper McManus noted.

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