Publications

Section Newsletter Articles From Jonathan M. Cesaretti

The Economic Growth and Tax Relief Reconciliation Act Of 2001 provides for a tax-free method of funding college education By Edward J. Hannon, Jonathan M. Cesaretti, and Raquel Villanueva Federal Taxation, January 2002 The unique combination of tax and non-tax benefits of Qualified Tuition Plans, also known as Section 529 College Savings Plans ("Section 529 Plans"), make them one of the most important means for saving for higher education today.
Tax planning opportunities using the new 18 percent capital gain rate By Edward J. Hannon and Jonathan M. Cesaretti Federal Taxation, June 2001 The Taxpayer Relief Act of 1997 (the "1997 Act") changed the rate at which federal income tax was imposed on long-term capital gain rates. As originally enacted, the 1997 Act created three rates, a 28% rate, a 25% rate and a 20% rate

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