Step-Up in Basis
Learn how a step-up in basis may affect inherited real estate, deferred gain, depreciation, and estate planning decisions.
Gifting a DST Interest to an Irrevocable Trust
A practitioner guide to trust classification, gift valuation, basis, passive losses, financing, and transfer procedures for lifetime gifts of DST interests.
When a DST Interest Passes at Death
A practitioner guide to estate inclusion, valuation, basis consistency, suspended passive losses, and administration when a Delaware statutory trust interest passes at death.
