1. The Election is Over – Now What?
Presented by
Dawn Levy & Dean Zerbe, alliantgroup
Thomas T. Firth III, US Trust, Bank of America Private Wealth Management
Kirk Cranford, Watkins Meegan LLC
Thursday, November 8, 2012

2. The Election is Over – Now What?
• Dawn Levy – Alliantgroup Strategic Advisory Board
Member. Former Tax Counsel to US Senate Finance
Committee
• Dean Zerbe – Alliantgroup National Managing Director.
Former Senior Tax Counsel to US Senate Finance
Committee
• Thomas T. Firth III – Managing Director & Senior Private
Client Advisor for US Trust, Bank of America Private
Wealth Management
• Kirk Cranford – Member of Watkins Meegan Private
Company Services
Proprietary and Confidential 2

3. Income Tax Changes Set To Take Place
December 31, 2012
• Income Tax Rates
– Regular
– Surtax
– Capital Gains
– Dividends
– Investment Income Surtax
Proprietary and Confidential 3

4. Current Outlook
• Income Tax Rates
– Regular
– Surtax
– Capital Gains
– Dividends
– Investment Income Surtax
Proprietary and Confidential 4

5. Wealth Protection & Transfer
• Estate/Gift Taxes
– Tax Rates
– Exemption Amount
Proprietary and Confidential 5

6. Investments & Economic Outlook
• Current 15% Tax Rate vs. 2013?
• Tax Surcharge on Investment Income
• Wash Sale Rule
• Wealth Transfer
• Next Year is the Year of Charitable Giving
Proprietary and Confidential 6

7. Planning Opportunities/Action Items
• Capture Gains at Lower 15% Tax Rate
– be cautious of wash sales
• Wealth Transfer Using Higher Exemption
• Tax Surcharge on Investment Income – Mitigate/Plan For
• Roth Conversion to Mitigate Surtax?
• R&D Credit
• 179D/Other Incentives
Proprietary and Confidential 7

8. Q&A
Proprietary and Confidential 8