Year-end tax planning for 2013 includes a new and unwelcome complication: the 3.8% surtax on unearned income. This two-part Practice Alert takes a look at year-end moves that can be used to reduce or eliminate the impact of this surtax. Part I, in this article, highlights the new Code Sec. 1411 surtax and overall year-end strategies for coping with it, and includes specific strategies for taxpayers with interests in passive activities. Link to CheckPoint article.