Starting in 2013, the new health care law imposes a new 3.8 Medicare tax on “unearned” income, including dividends, capital gains and more. The new tax will have a substantial impact on business and real estate planning, including how profits are distributed from a business and in what form. This program will provide you with a practical framework for understanding how the new tax applies to business income and distributions and discuss planning opportunities to minimize the tax in business and real estate planning.