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Back to Basis: Stay in and Step Up, or Step Out
Manage episode 309624249 series 3036859
内容由The Tax Section of The Florida Bar提供。所有播客内容（包括剧集、图形和播客描述）均由 The Tax Section of The Florida Bar 或其播客平台合作伙伴直接上传和提供。如果您认为有人在未经您许可的情况下使用您的受版权保护的作品，您可以按照此处概述的流程进行操作https://zh.player.fm/legal。
DESCRIPTION: This episode covers the effect of the new basis consistency (1014(f)) rules on basis planning, selective funding of marital trusts to maximize the step-up (including issues relating to valuation under the new 2704 proposed regs), valuation issues for non-taxable estates, a fixes for estate plans that were drawn for previously taxable (now, non-taxable) estates. PRESENTED BY: Abby O’Connor and Patrick Duffey
Materials available here: http://floridataxlawyers.org/wp-content/uploads/2015/03/article.pdf
Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions impacting yourself or your business.
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