The Importance of Basis: The New Era of Estate Planning

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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