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Alternative Minimum Tax — Dealing With the Hottest Topic in Individual Taxation Today

Elizabeth Drigotas (host), Patty Cornell and Frank Garcia

Originally designed to tax the wealthy, the Alternative Minimum Tax (AMT) now affects many middle-class Americans. Tax professionals need to understand the complexities of the AMT to help themselves and clients minimize exposure to it. We'll discuss:

• Why the AMT was enacted, its unintended consequences, and, in an era of declining tax rates, why its structure hasn't changed.
• Factors that can drive individuals into the AMT, including real estate taxes, state taxes, investment income, depreciation, and miscellaneous itemized deductions.
• Planning strategies, including the timing of payments, review of net operating loss deductions, and exercising stock options.

Learn why the AMT is such a burning issue in individual taxation and how tax professionals are dealing with it proactively. 49 minutes

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