...For people in Napoli’s tax bracket, the federal income tax rate is scheduled to rise from 35 percent to 39.6 percent on Jan. 1. The rate increase is not certain to occur undefined Republicans and Democrats are still wrangling over how to reduce the federal deficit undefined but the prospect of higher taxes is driving people due hefty payouts next year, from athletes to investors, to try to collect some of that money this year.

http://www.boston.com/business/2012/12/06/athletes-from-red-sox-mike-napoli-atlanta-braves-upton-negotiate-contracts-with-fiscal-cliff-mind/Or8Is9zRCx8PqDx0jCdafP/story.html