Investment assets acquired from a decedent receive a new income tax basis equal to their fair market value as of the decedent’s death. Until now, a decedent’s beneficiary could claim a basis greater than that reported on the estate tax return, avoiding a capital gain or related income tax on the difference.
In his article for Bloomberg Law, Principal Ryan J. Szczepanik posits that anti-SLAPP motions should be prohibited in trust and will contest proceedings.
The Southern California Tax and Estate Planning Forum
Legal Aid Marin & MCBA 2016 Pro Bono Appreciation Luncheon
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