Basis primer: Step-up vs. Carry-over


December 25, 2010
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“Basis” is not something that is simple to explain these days. Up until last week, the basis rules that apply to decedents in 2010 were in limbo. This article WILL NOT cover the advanced estate planning issue of basis allocations in 2010 and how they relate to the federal estate tax. Instead, this is an […]