The 2013 capital gains and dividends rates have just been released. A 20 percent rate applies to individuals at the top bracket threshold, 15 percent for the middle brackets, and a zero rate for the 10 percent and 15 percent bracket.
So plan accordingly based on these 2013 rates. Please visit our website, www.steveveseycpa.com, to inquire about further information. As always, please consult your tax advisor on all of the above information.