CONTRIBUTED BY
Asher Bearman
asher.bearman@dlapiper.com
Tax planning can be challenging at any time of year, but this year may be more challenging than normal. As with any presidential election year, there is a lot of legislative uncertainty leading into 2013. Adding even more fuel to the fire, there are a number of significant tax rate changes scheduled to occur at the end of 2012 unless Congress steps in with a last-minute change. Given the election year, an affirmative action by Congress seems very unlikely prior to November, which could result in last-minute planning