In the movie “Scarface,” Al Pacino inhospitably quips, “Say hello to my little friend!” He could easily have been introducing the new healthcare tax.1 Estate-planning attorneys, financial advisors, trust officers and certified public accountants attend innumerable seminars, some lasting up to a week, to strategize on how best to save their clients from dreaded gift and estate taxes. However, the new healthcare tax also deserves special attention because it’s ...
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