Basis Bonanza: Dealing with Consistency Rules and Generating Step-Up

Thu 12/02/2021
10:00AM - 11:00AM
Presenter(s): Charles A. Redd

This presentation will address the following issues:

  • Introduction to Basis Consistency and Reporting Rules, including reviews of IRC Sections 1014 and 6035
  • Planning to estate planning and techniques to achieve basis step-up in assets that flow through the estate
  • Portability of Estate Step-Up between spouses and techniques to achieve basis step-up
  • Estate planning considerations among spouses and use of trusts
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