About that 3.8% Medicare Surtax . . .

Just recently, the U.S. Supreme Court upheld the constitutionality of the 2010 health care reform legislation, including the provision that imposes a 3.8% Medicare contribution tax on unearned income for tax years beginning in 2013. 

• How does the 3.8% investment surtax work?
• What is net investment income?
• What is modified adjusted gross income (MAGI)?
• What are the threshold amounts?
• What are the best strategies to reduce MAGI?
• What are the best strategies to reduce investment income?

Being a tax professional, are you ready for how this will impact you and your clients?

As Publilius Syrus once wrote "Good health and good sense are two of life’s greatest blessings." 

And with CCH, you can get good sense on this complex topic. 
Some helpful resources for you:
CCH Tax Briefing: Supreme Court Upholds Health CareLaw; All Tax Measures Preserved
CCH Tax Briefing: Health Care Reform Act 
CCH Tax Briefing: 2012 Tax Policies Of The Major Presidential Candidates 
CCH Predicts Taxpayers Will See Relief By Way of Inflation-adjusted Indexing 

Many more references are available on CCH's IntelliConnect.