If you are very wealthy, it’s worth considering, but some downsides I see is that you would lose the tax break that everyone is taking when paying these yearly. The tax break is pretty big for high income folks (45%?) Another thing is the time value of money. $5000 30 years from now even if increased 2% a year is not the same as $5000 today which is worth a lot more.
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People hitting that AMT yearly would not be able to deduct their property tax, including the MR. Judging by the income survey, that includes a lot of piggs.