And don't forget that the ObamaCare investmentincome tax surcharge of 3.8% also begins in 2013, so stock owners are going to be happy to hear that the new dividend tax rate could be 48% in the name of tax fairness.
The expiration of the Bush tax cuts and the beginning of a 3.8% surcharge on investmentincome are combining to deliver a nasty punch to people who sell assets at a gain.