The 3.8 Percent Healthcare Tax

In the movie “Scarface,” Al Pacino inhospitably quips, “Say hello to my little friend!” He could easily have been introducing the new healthcare tax.¹ Estate-planning attorneys, financial advisors, trust officers and certified public accountants attend innumerable seminars, some lasting up to a week, to strategize on how best to save their clients from dreaded gift and estate taxes. However, the new healthcare tax also