Supreme Court Upholds the Constitutionality of the Patient Protection and Affordable Care Act

The web is buzzing over today’s announcement that the Supreme Court upheld the constitutionality of the Patient Protection and Affordable Care Act - the health care reform law known as "Obamacare" that was signed into law on March 23, 2010.  (Here is a PDF of their decision.)

Many of you may have questions about the new Medicare surtax which the law calls for.  (Here is a chart explaining it.)  In a nutshell, the law imposes a 3.8% tax on unearned income, such as interest, dividends, rents, royalties and certain capital gains, for higher income taxpayers (and trusts and estates).

We will continue to discuss how today’s decision could/will impact you/your estate.

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