Eyeworld

high-income taxpayers (individuals with adjusted gross income [AGI] ex- ceeding $200,000 and married cou- ples filing joint returns with AGI exceeding $250,000). Net invest- ment income will include gain on the sale of a home. However, the tax will not apply to any gain from the sale of a principal residence that is excluded from income (individuals, if they qualify, can generally exclude the first $250,000 in gain from the sale of a principal residence; married couples filing joint returns can gen- erally exclude up to $500,000). That means that in most cases, at least where a principal residence is con- cerned, the 3.8% tax would kick in only if your AGI exceeds the thresh- old above and only if profit on the sale of the home exceeds $250,000 ($500,000 for married couples filing jointly). EW Editors' note: This information, devel- oped by an independent third party, has been obtained from sources considered to be reliable, but Raymond James Fi- nancial Services Inc. does not guarantee that the foregoing material is accurate or complete. This information is not a complete summary or statement of all available data necessary for making an investment decision and does not con- stitute a recommendation. The infor- mation contained in this report does not purport to be a complete description of the securities, markets, or developments referred to in this material. This infor- mation is not intended as a solicitation or an offer to buy or sell any security re- ferred to herein. Investments mentioned may not be suitable for all investors. The material is general in nature. Past performance may not be indicative of future results. Raymond James Finan- cial Services Inc. does not provide ad- vice on tax, legal, or mortgage issues. These matters should be discussed with the appropriate professional. Securities offered through Raymond James Finan- cial Services Inc., member FINRA/SIPC, an independent broker/dealer, are not insured by FDIC, NCUA, or any other government agency, are not deposits or obligations of the financial institution, are not guaranteed by the financial in- stitution, and are subject to risks, in- cluding the possible loss of principal. C E R T I F I E D O P H T H A L M I C E X E C U T I V E www.ASOA.org Leaders in Managing the Business of Ophthalmology O C E R F T I F I E D E O NLAND I Christopher L. Blan E NLAND ph "A e l w o n k f h t o h th t i s w rs w o to a ra tr s is n i m d x e e ex re e n a o i ti a n g ig s e d o t y g ey g h . T Th e l b a e g dg e h t th l d f h E O e C CO h h t th y ly i ri a n i d rd o a ra tr x u o ro o g ig h a r g u o r h t th t t d s u f h t o e s . A e z iz l a e re u n i ti n o co e re i u q e re e w s a b o y c ey c h th a h e t th r o m — s e l d r u f h o to t s ' n s e o t d d i n . A s a n i is a o i ti a c u d g e n i u w t o n u k o . Y Yo t. Y n e m e a ta e s m o c e t b o l n l i e w o r e t to r ve t a y h ly h tl n a ta s n o s rs o to c o t d do s o n m a e s u a c e e b re b e h p t th o g n i o g n n o s a e g dg e l w o n r k i e h t th e s u a c e t b n a n g a . A e m a r g i e h p t th u e r re l l . A o y c ey c h th t e a h f t th o m d r a u o t l e s - l l i k s a h th h p o c i ti c a ra p o r e t to r ve t a y h ly h tl n a ta s n o l o e ve e s a l rs a l e d n e g n t e i w o n , k r, k o to a ra tr s is n i m e l w o n d k n l a e ve e t l t a s u t j o , n y, n gy o l o m l a . " e c . A e m a r g i e h p t th u - e r re n e i r m o t f fo s u r f t tr l o s a a e h h t s a h g t th n i r a wa o d t to e re a e e g g dg e l a c i di e y m n t a l l . A d rd c i ti c a ra Sign your sta ophthalmic pr the fastest The A p mer . " e our sta! o up for a free trial memb thalmic practice sta!. !. est, most reliable, and accur merican Society of Oph c thalmic A ee trial membership! curate resource for thalmic Administrators— s or email Call Susan a Sign your sta . usan@asoa.or @ g all Susan at 703-591-2220 our sta! o up for a free trial memb g ee trial membership! www.ASOA.org ABOUT THE AUTHOR John J. Grande, C.F.P, Traudy F. Grande, C.F.P., and John S. Grande, C.F.P. (800- 722-1258, grande@raymondjames.com), are owners and principals of Grande Financial Services Inc. (Administrative Support Services), 257 Monmouth Road, Oakhurst, N.J., 07755. John J. and Traudy F. Grande are registered principals of Raymond Financial Services Inc. (a mem- ber of FINRA/SIPC). Friday Focus Surveys are a member benefit of the American Society of Ophthalmic Administrators. For membership information, contact asoa@asoa.org or 703-591-2220. ASOA, 4000 Legato Road, Suite 700, Fairfax, VA 22033. www.asoa.org. ASOA Friday Focus Surveys Focusing on the BUSINESS of Ophthalmology 1. Which best resembles your scheduling method for Medicare patients? Response Percent We schedule Medicare patients only on designated days of the 0% week (for example, only on Wednesdays) We schedule Medicare patients on any day of the week 98% We do not treat Medicare patients 2%

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