Tag Archives: modified step up in tax basis

Estate Tax Reform 2010: Modified Step-Up In Tax Basis For Capital Gains

As we have discussed frequently, the Federal Estate Tax system is in a state of change in 2010. Frequently lost in the discussion of revocation of the Federal Estate Tax is the new Modified Step-Up In Tax Basis for Capital Gains. Prior to January 1, 2010 all capital appreciation assets owned by a decedent at […]

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