Yes, there is a santa Claus-a tax Claus-one especially generous to those with spare money to save. Do you have $$$$ more you can chuck away for retirement? If so, the year's best new write-offs will drop right into your pocket. Everyone else will have to dig more deeply into Santa's pack. This year's changes are subtler than the clean tax-rate slashes of 2003. Filing became more complicated, and you have more deductions to study and apply. Still, they add up nicely—for each of us, our own happy contributions to the rise in the federal deficit.
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