Therefore if there are assets in the trust with appreciation that you plan to sell in the near future, you may wish to sell in 2012 rather than 2013 since capital gains are not usually distributed as income to the beneficiaries and could be subjected to the added tax with in the trust.

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Americans not only think that wealth and income are much more evenly distributed in America, they also prefer a system that is radically more equal than the one we have.

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Sustainable forms of energy can also play a key role in income generation - a primary path out of poverty for the millions who do not have access to reliable grid-distributed electricity.

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REITs no longer have to have a completely separate company to manage their non-real estate business operations, but can now own 100% of a TRS. And while REITs must distribute at least 90 percent of their income in the form of dividends, the dividends do not have to be paid entirely in cash but can be distributed as a combination of cash and stock.

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