Steven G. Horn

American Taxpayer Relief Act of 2012

While many Americans were still celebrating the start of a new year, the U.S. Congress passed the American Taxpayer Relief Act of 2012 on January 1 to avert the tax side of the so-called fiscal cliff. President Obama signed the bill into law on January 2. Notwithstanding the fact... Read more

Summary of the Presidential Candidates’ Tax Policies

As November 6, 2012, draws near, we hope all eligible Americans are making plans to exercise their inalienable right to vote.  As tax advisors, we thought it might be helpful to present our understanding of the tax policies proposed or suggested by the presidential candidates.  The chart below is... Read more

Tax Consequences of the Supreme Court Health Care Ruling

Numerous tax provisions now need to be considered in your 2012 tax planning as a result of the June 28 U.S. Supreme Court’s ruling on the constitutionality of the Patient Protection and Affordable Care Act of 2010. Indeed, the overall constitutionality of the law was decided based on Congress’... Read more

Summer 2012 Tax Briefing

On May 16, in an effort to strengthen the economy and create more jobs, the Obama Administration released a new “To-Do” list to Congress. The 5 issues the President wants Congress to address before it leaves for the summer recess include: Establishing a 20-percent tax credit for costs associated... Read more