Trend spotters highlight taxes, health-care as obstacles in 2006. Complications stemming from the alterative minimum tax (AMT) and rising Medicare and long-term care costs are the biggest challenges for wealthy investors and their advisors in 2006, according to Dow Jones� Wealth Management Advisory Council.

�The AMT and Medicare will be tying managers and their clients in knots next year as they try to squeeze all the variables into the lowest cost strategy,� says Joe Montgomery, advisory council member and director of investments at Wachovia Securities