0       0

Advanced Estate Planning Conference 2016


35 - The Basics of Basis Step-Up


Jul 19, 2016 2:40pm ‐ Jul 19, 2016 3:55pm

Standard: $49.00

Description

Capital gains taxes and planning to avoid them are now a far greater concern for most clients than estate tax. Determining when and how to capture the § 1014 basis adjustment for appreciated assets or “step-up” is of critical importance. Moreover, avoiding the adjustment for property with built-in losses and knowing when to forgo a “step-up” are equally important. This course will cover the following topics and more:
• Basis of property — acquired by gift or acquired from a decedent
• Basis in community and separate property states
• Basis of property transferred back to the donor after the death of the recipient
• Basis of nonqualified annuities, IRAs, and other items of IRD

Speaker(s):

  • Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA , Partner, Keebler and Associates, LLP

You must be logged in and own this session in order to post comments.

Print Certificate
Review Answers
Print Transcript
Completed on: token-completed_on
Review Answers
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content