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IRS Confirms No Step-Up for Irrevocable Trusts
The IRS recently issued a ruling related to the Section 1014 basis step-up, a profoundly important way in which taxpayers deal with estate planning issues.
May 23, 2023
The IRS recently issued a ruling related to the Section 1014 basis step-up, a profoundly important way in which taxpayers deal with estate planning issues.
Last week, the American College of Trust & Estate Counsel (“ACTEC”) filed an amicus brief in Alexander Bittner v. U.S., a Fifth Circuit case that