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    Briefly Noted

    The Top Seven AMT Triggers

    AMT (alternative minimum tax) should be called the alternative MAXIMUM tax, since it typically means paying more in taxes, not less. Because this year’s temporary relief expires after December 31, 2006, the number of taxpayers affected is expected to swell to over 30 million by 2010. While people earning between $100,000 and $200,000 will be hit hardest, a significant portion of those earning between $75,000 and $100,000 are likely to join the AMT ranks as well.

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