2014 YEAR-END
TAX GUIDE
Throughout this Guide, we address traditional tax planning concepts and set out alternatives should certain provisions not be reinstated, along with the impact of any new provisions.

The 2014 Marcum Year-End Tax Guide continues our tradition of providing timely tax guidance. This Guide will address traditional tax planning concepts and set out alternatives should certain provisions not be reinstated, along with the impact of any new provisions.

Our Tax Guide has been notable for addressing significant tax legislation enacted applicable to current year planning. While there is no new significant tax legislation affecting 2014 planning, uncertainties still linger. Congress remains unable to reach agreement on numerous extenders and tax provision modifications which the professional tax community expects to be enacted retroactively. Therefore, this Tax Guide continues our effort to provide guidance based on enacted laws, while addressing important provisions that may be retroactively reinstated.

What does this mean for planning? Throughout this Guide, we address traditional tax planning concepts and set out alternatives should certain provisions not be reinstated, along with the impact of any new provisions. Due to a divided Congress in 2014, uncertainty continues to be the rule with tax legislation. As always, planning is essential. The more often you plan, the less likely you will be surprised when you are presented with your tax return for review and filing. We hope you will use this Guide to further understand planning options during these uncertain times, enabling you to raise issues and questions with your Marcum tax advisor.

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