The new year is approaching, and while you may be working feverishly to meet your billable hour requirement, preparing for your year-end associate review, or anxiously waiting to see if Santa Boss brings you a bonus check, you should ask yourself: Have I made my year-end planning appointment with my tax advisor? April 15 may seem far away; nonetheless, as the end of 2012 approaches, you should start your year-end tax planning to minimize your individual tax burden. Generally, year-end tax planning involves considering at least two years—in this instance, 2012 and 2013. With tax changes on the horizon, you should consider the likelihood of future changes. Tax planning is a dynamic process and is best accomplished with forethought and assistance from your tax adviser.