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Authoritative and easy-to-use, 2012 Tax Facts on Insurance & Employee Benefits shows you how the tax laws and regulations are relevant to your insurance, employee benefits, and financial planning practices. Often complex tax law and regulations are explained in clear, understandable language. Pertinent planning points are provided throughout. Organized in a convenient Q & A format to speed you to the information you need, 2012 Tax Facts on Insurance & Employee Benefits delivers the latest guidance on: • Estate & Gift Tax Planning • Roth IRAs • HSAs • Capital Gains, Qualifying Dividends • Non-qualified Deferred Compensation Under 409A • And much more! Updated for 2012 with these vital updates: • The Social Security payroll tax holiday • The estate and gift tax implications of the Tax Relief Act of 2010 • The Patient Protection and Affordable Care Act • The Pension Relief Act of 2010 • The Dodd-Frank Wall Street and Consumer Protection Act of 2010 • And much more! Plus, you’re kept up-to-date with free online supplements for critical developments. Written and reviewed by practicing professionals who are subject matter experts in their respective topics, Tax Facts is the practical resource you can rely on.