Who can accurately predict what the income tax and estate tax rates and thresholds will be in the year 2013? Nobody. In 2010, Congress extended the Bush income tax cuts and enacted a relatively low 35 percent estate tax rate for 2011 and 2012, but few expect a repeat of that scenario for 2013.  If nothing is done, tax rates on many sources of income will increase in 2013. Dividends are slated to experience the steepest tax rate increase, from a maximum federal rate of just 15 ...

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