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Tax risk: Trust gains have additional levy

Experts are just getting their arms around a little-publicized wrinkle in the 2012 law.

Trust and estate planners are zeroing in on another potential tax risk for wealthy clients: income generated by a trust.

The higher tax rates mandated by the American Taxpayer Relief Act of 2012 for individuals earning more than $200,000 a year and $250,000 for married couples filing jointl

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