It Ain’t Law Until It’s Law: Reaction to Proposal to Amend Section 1014
I just received an email from a client who is concerned about he heard that Kamala Harris proposed an amendment to Section 1014 of the…
Tag: Adjusted Tax Basis
Is this the End of STUB? The Latest on the 1014 Amendment Proposal
The proposed changes to the step-up in basis tax provision could dramatically impact estate planning, family businesses, and farms. Aimed at increasin…
Community Property Law: Origins, Application, and Impact
The concept of community property in the United States offers a unique approach to marital asset ownership, with significant implications for estate p…