According to Timothy Speiss at Eisner Amper, accountants and tax advisors, all of the individual marginal tax rates in effect in 2012 stay the same in 2013 – 10%, 15%, 25%, 28%, 33% and 35%. A new top rate of 39.6% however, will be imposed on taxable income over $400,000 for single filers, $425,000 for…