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The New “Fiscal Cliff” Tax Law: The End of Bush-Era Tax Cuts For High-Income Individuals

by Isaac P. Grossman
Morrison Cohen LLP - New York Office

G. William Haas
Morrison Cohen LLP - New York Office

Michael J. Kearney
Morrison Cohen LLP - New York Office

Michael C. Weinstein
Morrison Cohen LLP - New York Office

January 28, 2013

Previously published on January 14, 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act (the “Act”). For tax years beginning on or after January 1, 2013, the Act marks the end of the Bush-era tax cuts for certain high-income individuals. It also makes a number of changes to the federal estate and gift tax regime.


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