The Importance of Basis: The New Era of Estate Planning

by Jeremiah Barlow, JD | WealthCounsel Trusts & Estates Faculty

Understanding basis and how it applies in estate planning is one of the foundational concepts of the post-ATRA era. Download this article earn more about different strategies to maximize basis, including:

• General powers of appointment
• Step-up in basis
• NING/DING trusts