1. Tax Outlook: 2012 and Beyond Robert A. Gambardella, CPA CTC

2. “Marginal” Tax Rates Source: TruthandPolitics.org

3. “Taxmageddon!” Bush tax cuts expire Payroll tax cuts expire AMT “patch” expires Medicare taxes kicks in Estate taxes revert to Bush-era levels Spending “sequester” kicks in

4. “Bush” Tax Cuts Expire

5. Bush Tax Cuts: Capital Gains

6. Bush Tax Cuts: “Qualified” Dividends ?

7. Business Tax Changes Extend “first-year expensing” to $500,000 Extend 50% “bonus depreciation”

8. Payroll Tax Relief Expires Cut FICA/SE tax by 2%

9. AMT Patch Expired

10. Estate Tax Comes Back to Life

11. 2013 Outlook

13. What Now?