pYear-end tax planning moves are once again complicated by political uncertainty. But this time, Congress isn’t the cause. Representatives and senators actually passed the expected end-of-session tax law changes in early October. The reason for tax planning ambiguity this time is President-elect Barack Obama. The soon-to-be commander in chief made it very clear during the campaign that some folks would eventually face higher taxes. The big question is, quot;When?quot;/p