A couple weeks ago, we told you about an additional 3.8% tax on unearned income will apply to certain individuals. This week, we want you to know that many key federal tax rules affecting individuals will “sunset” at the end of 2012 unless Congress acts otherwise to extend or permanently enact those provisions. As year-end is approaching quickly, it is wise to be aware of what to expect in 2013, absent further legislation. Key tax law changes affecting individuals beginning in 2013 if prior laws’ sunsets go into effect.