Sales-support staff members used to flood managers' in-boxes with alerts, but they were recently instructed to group their topics into a maximum of three emails a day, says Joe Cardillo, the company's national sales manager.

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And as long as his AMT liability exceeds his regular tax liability, Joe will continue to be subject to the AMT and its maximum tax rate of 28%.

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At this point, if Joe generates any additional income, it will be taxed at a maximum regular ate of 40.78%.

FORBES: Contrarian Tax Planning: Increasing Income To Take Advantage Of The AMT