"What the Medicare surtax means for you" is the headline of an item from the Vanguard mutual fund company that is a great example of the consequences of ObamaCare — inflicting more complexity and punishing people who make more than a government-approved amount of money. Vanguard advises, "Taking a few financial planning steps can help you reduce the possibility of exposure to the Medicare surtax. First, consider how you manage your NII and MAGI."
NII is "net investment income" and MAGI is 'modified adjusted gross income."