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National Tax Conference 2018

NTA1815 - Putting It On & Taking It Off: Managing Tax Basis Today (For Tomorrow)

Nov 12, 2018 3:45pm ‐ Nov 12, 2018 5:25pm

Standard: $49.00


Now that “tax reform” has arrived, the importance of (and the opportunities surrounding) the management and creation of tax basis has never been greater. This presentation will discuss innovative tax basis management techniques that strip, shift, create, concentrate, and maximize basis where it can be of most benefit to taxpayers.

  • Identify upstream planning and powers of appointment to create basis
  • Recognize maximizing and multiplying the “step-up” in basis
  • Determine the upside of leverage
  • Partnership planning to move basis to where you want it
  • Uses of grantor trusts and disregarded entities to move basis
  • How to “base-up” foreign assets for U.S. taxpayers


  • Paul S. Lee, J.D., LL.M. (Taxation), Global Fiduciary Strategist, Northern Trust Company

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