Tax Planning After the Healthcare Surtax: Tools, Tips, and Tactics

  • $59.00-$69.00
    Tax Planning After the Healthcare Surtax: Tools, Tips, and Tactics Online Access Product #: PTX1407M
    AICPA Member: $59.00
    Non-Member: $69.00

The Medicare net investment income tax (NIIT) will affect your clients this year and beyond. The NIIT applies a rate of 3.8% to certain net investment income of individuals, estates and trusts. But, there are things that you can do to protect your clients’ interests and mitigate the effects that the surtax has on your clients and their estates.

Tax Planning After the Healthcare Surtax analyzes and explains:

  • Application of the 3.8% surtax to business entities
  • Application of the 3.8% to real estate including the self-rental provisions
  • The difference between real estate professionals and real estate provisions in the trade or business of real estate
  • The new 3.8% tax on estate and trust income over $12,000 and what to do about it
  • Gains on funding trusts and estates
  • Timing of trust and estate distributions
  • Proper investments to avoid the surtax
  • Income shifting, installment sales, charitable remainder trusts, charitable lead trusts and more!

In addition to an explanation of the issues, Tax Planning After the Healthcare Surtax provides a variety of tools, including:

  • Client letters for the following situations
    • Individual clients
    • Estates and trusts
  • Checklists for the following situations
    • Individual checklist
    • Estate and trust checklist
  • PowerPoints
    • Individual clients – overview of the surtax including quantitative examples
    • Estates and trusts – teaching clients about the surtax
  • Charts and flowcharts
    • Healthcare chart with examples and summary of the law
    • Healthcare flowchart to test and planning for the surtax
  • A downloadable (PDF) book packed with citations, explanations and examples.
PFP and Tax Section Members qualify for an additional 10% discount.
When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout.

System Requirements

About the Authors

Peter J. Melcher, MBA, JD, LLM

Robert S. Keebler, CPA, MST, AEP (Distinguished)

Stephen J. Bigge, CPA, CSEP

About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.