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Posts from the ‘Internal Revenue Code Section 1022’ Category

2March 13, 2011Form 8939 May Eventually Be Due for Estates of Some 2010 Decedents, But the IRS Still Has Not Finalized the Form, Instructions or Due Date

4January 27, 2011Using Reserved Special Powers of Appointment in Medicaid Planning

3December 28, 2010Executors of 2010 Estates Now Have Choice of Two Different Tax Laws, and Obtaining a Step-up in Basis is Much Easier

6December 16, 2010Internal Revenue Service Releases 12/16/2010 Advance Proof Copy of Form 8939 Required for Step-up in Basis for 2010 Deaths

2December 9, 2010Traps for the Unwary Regarding the Modified Carryover Basis Rules for 2010 Deaths

1November 19, 2010Internal Revenue Service Has Gone Back to the Drawing Board on Form 8939

3October 29, 2010New Form 8939 Required to Be Filed with the Internal Revenue Service for Step-up in Basis for Estates of Persons Who Die During 2010

6September 19, 2010Can a “Retained” Life Estate Be Eligible for a Step-up in Basis under Internal Revenue Code Section 1022?

1September 14, 2010More about the Mechanics of Obtaining a Step-up in Basis in 2010 under Internal Revenue Code Section 1022

3August 11, 2010When Is an Asset Considered “Acquired from the Decedent” under Internal Revenue Code Section 1022?

0August 11, 2010Presentation on Modified Carryover Basis Rules

5August 10, 2010When Are Assets in an Irrevocable Trust Eligible for a Step-up in Basis in 2010 under the Modified Carryover Basis Rules?

9June 7, 2010What Are the Mechanics of Obtaining a Step-up in Basis in 2010 under Internal Revenue Code Section 1022?

3June 4, 2010Are All Revocable Trusts Eligible for a Step-up in Basis under the Modified Carryover Basis Rules?

2May 13, 2010Which Powers of Appointment Are Eligible for a Step-up in Basis in 2010 under the Modified Carryover Basis Rules?

2May 11, 2010More about Whether Life Estates Are Eligible for a Step-up in Basis in 2010

10May 6, 2010Why DOESN’T a Reserved Life Estate Get a Step-up in Basis under Internal Revenue Code Section 1022?

1May 2, 2010Which Pre-2010 Medicaid-Oriented Transfers of Homes Get a Step-up in Basis under the Modified Carryover Basis Rules?

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