Bend over, grab your ankles and smile.

Example: Myra is a single filer with investment income of $100,000 and wages
of $200,000. But during the same year she loses $300,000 in a Ponzi scheme.
She pays no income tax, but she still owes the new Medicare tax of $3,800 on
her net investment income, says Sharon Kreider, a tax expert in Sunnyvale,
Calif.

The 3.8% tax on investment income also knocks down a longstanding wall by
applying a "payroll" tax to unearned income. Until now, FICA taxes for
Social Security and Medicare have applied only to wages, not investment
income.

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Best Regards
Tom.