Subject: Policy and Regulation Alert - President and Congress Reach Tentative Agreement on Tax Components Relating to the "Fiscal Cliff"
From: "Akin Gump News and Alerts" <[email-masked]>
To: "Biden, Hunter" <[email-masked]>
Date: Mon, 31 Dec 2012 20:18:59 -0500

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       December 31, 2012       
   
President and Congress reach tentative Agreement on Tax Components Relating to the “Fiscal Cliff”

On December 31, 2012, President Obama and congressional leaders reached tentative agreement on a package of legislative changes to avert the tax aspects of the so-called “fiscal cliff” that would have occurred on January 1, 2013. At the time of the writing of this alert, negotiations are continuing on the possibility of postponing the budget sequester that is scheduled to take effect on January 2, 2013. It is expected that the House and Senate will act on this agreement (in one or two bills) later today or tomorrow. This alert briefly describes the key elements of the emerging tax agreement as well as important policy issues that are not addressed.

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© 2012 Akin Gump Strauss Hauer & Feld LLP. All rights reserved. This document is distributed for informational use only; it does not constitute legal advice and should not be used as such. IRS Circular 230 Notice Requirement: This communication is not given in the form of a covered opinion, within the meaning of Circular 230 issued by the United States Secretary of the Treasury. Thus, we are required to inform you that you cannot rely upon any tax advice contained in this communication for the purpose of avoiding United States federal tax penalties. In addition, any tax advice contained in this communication may not be used to promote, market or recommend a transaction to another party.

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