Friedlander Cherwon Capper LLP

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Last year at this time we summarized the federal tax law changes that came about by way of the Economic Growth and Tax Relief Reconciliation Act of 2001, coupled with the additional changes by way of the Job Creation and Worker Assistance Act of 2002. The trend toward tax relief continued in early 2003, when Congress passed the Jobs Growth and Tax Relief Reconciliation Act of 2003. This act provides several new provisions and variations to the previous year ’s tax law changes some of which are highlighted below. In addition we ’ve included various other updated or revised tax rules that were enacted in 2003. As always, please feel free to call us if you ’d like additional information on any of these new rules.

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