stepped-up basis on estate planning is a double edged sword.

来源: 于 2012-05-14 09:55:52 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

stepped-up basis on estate planning is a double edged sword.

1. on one hand, the estate can reclaim all your depreciated assets back to fair market value, without paying any capital gains tax.

2. on other hand, if your estate exceed the death limit, your heirs can be doomed, at 45% estate tax.