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While the Obama administration highlighted a number of corporate tax reform issues in its fiscal year 2012 budget, tax experts agree that major changes–especially those likely to be unpopular with business–probably will be postponed until after the 2012 presidential election. Hank Gutman, a principal in the national tax practice of KPMG in Washington, predicts little reform will occur this year. “These issues are very complex–as a matter of economics and policy, and as a matter of politics,” he says.

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