New tax laws that took effect on Jan. 1, 2013 have complicated the already complex playing field of the income taxation of estates and trusts. Here are some of the strategies that fiduciaries can use to minimize income taxes under the new regime.   Distribute to Beneficiaries in Lower Income Tax Brackets This year, the top tax rate on ordinary income increased from 35 percent to 39.6 percent, and the rate on long-term capital gains and qualified dividends increased from 15 ...

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