The capital gains tax cut expires Dec 31, doesn't it?
You are correct but I think Obama will give up that idea and let the Bush tax cuts stay in place as it would be best for the economy . Right now it appears he or his administration is willing to allow it for those who make less than 250,000 but IMO that would effect to many people in small businesses which the heart and soul of growth in jobs in the USA.
If your taxes have a chance of going up to income on capital gains from 15%, the stock would have to continue quite a run to make up for the taxes from here. There are many things that go into these sales and the boards can only theorize that they think the stock is at its peak.
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