MoFo Tax Talk Volume 5, Issue 4

Editor's Note

As 2012 has now come to a close, there is no dearth of exciting (at least to us) tax events to report in this issue of Tax Talk. Indeed, as we go to print, the final FATCA regulations have been made public and will be published in the Federal Register on January 28, 2013. For more on the final regulations, please see our upcoming client alert. Perhaps the most significant of all is the deal struck by the President and Congress to avert the so-called "fiscal cliff." With heated negotiations continuing until the waning hours of 2012, the American Taxpayer Relief Act of 2012 was enacted and signed into law just as the new year dawned. Tax Talk 5.4 brings you all of the major details of this important year-end tax legislation.