Ronni G. Davidowitz, head of the New York Trusts and Estates practice, is quoted in an article on addressing trusts-related implications of higher income-tax rates and the new 3.8 percent investment income tax funding the Patient Protection and Affordable Care Act, both of which went into effect as a result of the American Taxpayer Relief Act of 2012. Ronni commented that, “[t]he objective is to maximize the amount of money that family members [or other beneficiaries] receive. Estate planners have to revisit some of their planning patterns of the past and reevaluate what makes sense now.” On the question of whether a trustee should now consider making larger distributions to beneficiaries, Ronni said, “[i]f it's in the discretion of a trustee to distribute assets, the additional level of tax is an aspect of what you have to look at.” (“Estate Planners Shift Gears in New Tax Environment,” March 21, 2014)