My brother is asking for help building a system. It's a bit of an odd situation. He's a gamer, however he doesn't play games almost at all due to work. He just wants a system that runs very well, and will last a long while. The odd part is, he MUST spend a certain amount (An allowance provided by his company). Any money not spent is effectively lost. So some of this might seem overkill. He has an MSDN account so Windows is handled. He also uses VMs a great deal, so a large amount of RAM and HT is helpful. I also will probably be using an Samsung 830 instead of 840, but they aren't in stock currently and the 840 Pro is a bit pricey for the small write benefit.
Intel Core i7-3770K - $329.99
MSI Z77A-G41 LGA 1155 Intel Z77 - $94.99
GIGABYTE GV-N670WF2-2GD GeForce GTX 670 - $379.99
CORSAIR Vengeance 16GB (2 x 8GB) DDR3 1600 - $66.99
SAMSUNG 840 Series 250GB SSD - $179.99
NZXT Phantom PHAN-002OR - $99.99
SeaSonic M12II 620 Bronze - $89.99
CORSAIR Hydro Series H100 (CWCH100) - $109.99
This comes to about about $1500 after Tax and Shipping, which I believe is the limit.