New Tax – Unearned Income Medicare Contribution Tax (UIMCT)

The Ultimate Estate Planner, Inc. is pleased to share with you a copy the article, “Tax Planning for the New 3.8-Percent Medicare Tax” by Robert S. Keebler, CPA, MST, AEP (Distinguished) found in the Family Tax Planning Forum that appeared in TAXES – The Tax Magazine®’s October 2012 edition. The Health Care and Education Reconciliation Act of 2010 created a 3.8% tax, referred to as an Unearned Income Medicare Contribution Tax (UIMCT), on certain passive investment income of individuals, trusts and estates scheduled to begin in 2013. The attached article provides an overview of the new tax, explains how it is calculated and offers some planning strategies to reduce or eliminate exposure to this new tax. Click here to read the full article.

This article is reprinted and redistributed with the publisher’s permission from TAXES – The Tax Magazine®, a journal published by CCH, a Wolters Kluwer business. Copying or distribution of this article without the publisher’s permission is prohibited. To subscribe to TAXES – The Tax Magazine® or other CCH Journals please call 800-449-8114 or visit


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The 3.8% Health Care Surtax and Its Impact on Trusts and Estates

The 3.8% Health Care Surtax and Its Impact on Individuals

Understanding the 3.8%
Health Care Surtax Chart


3.8% Surtax Checklist for
Trust & Estates


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