EFTA Document EFTA01450702

01/10/13 Selected overview of the "American Taxpayer Relief Act of 2012" (H.R. 8): 2001 and 2013-01 2003 tax cuts largely made permanent, but higher taxes for the top 1% to 2% 2012 12/31/12 Proposed regulations on the 3.8% tax on -net investment income"; Wandry again, and 2012-09 how many gift tax dollars the -defined value' clause saved 11/30/12 The -fiscal cliff," alternative minimum tax and transfer taxes; IRS -non-acquiesces- in 2012.08 Wandry: possible taxpayer relief for those affected by Hurricane Sandy 10/31/12 Countdown to the election; selected 2013 inflation-adjusted numbers and various 2012-07 planning points; Wandry appeal withdrawn 09/25/12 The looming "fiscal cliff- and the shape of possible future tax legislation; how NOT to 2012-06 substantiate a charitable deduction (Mohamed v. Commissioner); Wandry appealed 07/31/12 The Supreme Courts health care decision: The Affordable Care Act upheld 2012-05 06/11/12 Wandry v. Commissioner yes, another taxpayer victory using a "defined value" 2012-04 formula clause — but caution may be in order 04/19/12 Supreme Court arguments on the health care law; Medicare taxes taking effect in 2012-03 2013: 0.90% on the wages of "high earners' and 3.8% tax on "net investment income"; the Buffett Rule and the Paying a Fair Share Act" (S. 2230) 03/08/12 Tax proposals on 'high-income' taxpayers from President Obama's Fiscal Year 2013 2012-02 Budget and the Treasury Department's "Green Book" 01/23/12 Estate of Petter v. Commissioner another taxpayer victory using a "defined value" 2012-01 formula clause, and the legacy of Procter v. Commissioner 2011 12/02/11 -Super Committee" bows out; 2012 inflation-adjusted numbers and various planning 2011-09 points; the "Sensible Estate Tax Act of 2011" (H.R. 3467) 10/21/11 The American Jobs Act of 2011: the 28% limitation, the millionaires' surtax, and the 2011-08 -Buffett Rule" 09/16/11 The Budget Control Act of 2011 (Pub. L. 112-25) and the "Super Committee": reduce 2011-07 the deficit — or else! 07/28/11 How certain discretionary language almost made a credit shelter trust taxable in the 2011-06 trustee/beneficiary's estate (Estate of Chancellor v. Commissioner) 06/13/11 A Tax Court valuation case that illustrates just how far apart the experts can be, and 2011-05 how a judge evaluates those experts (Estate of Mitchell) 05/03/11 Additional thoughts on last December's 2010 Tax Act: lifetime gifts (GRATs, Sales to 2011-04 Defective Grantor Trusts and QPRTs) and how 'credit shelter trusts" are still relevant despite the -portability" of a deceased spouse's estate tax exclusion Tax Topics - Table of Conlonls - 2013 - 2 CONFIDENTIAL — PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0 106522 CONFIDENTIAL SDNY_GM_00252706 EFTA01450702