The document discusses the tax implications and legal changes following the American Taxpayer Relief Act (ATRA) and the Affordable Care Act (ACA). It highlights the changes in tax rates, including the 3.8% tax on net investment income introduced by ACA, and the permanent $5 million exclusion against gift and estate tax made by ATRA. The document also covers the IRS's extensive guidance on the new tax regulations and the impact of the Supreme Court's decision in United States v. Windsor on same-sex marriage and federal tax treatment.
doj/DataSet10/EFTA01450700.pdf
{"title":"Tax Implications and Legal Changes Post-ATRA and ACA","key_people":["Supreme Court","IRS"],"document_date":"2013","document_type":"legal","document_subtype":"legal analysis","key_organizations":["IRS","Treasury","Supreme Court"],"reference_numbers":["REG-130507-11","T.D. 9644","REG-130843-13"]}