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state tax laws

25 Things You Need To Know About The New Estate Tax Laws: by Joel A. Schoenmeyer

January 20, 2011

A little background: One of the few benefits of the federal estate tax system (from the taxpayer’s POV) is that it is accompanied by a step-up in basis. In plain language, that the value of the decedent’s property as of the date of his or her death becomes its basis. Basis is no longer the […]

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