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Texas Tech Univ. School of Law

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Tuesday, February 12, 2013

Article on Repealing Stepped-Us Basis

Edward J McCafferyEdward J. McCaffery (Professor of Law, USC Gould School of Law) recently published an article entitled, A Progressive's Silver Lining Playbook: The Case for Repealing Stepped-Us Basis, USC Law and Economics Research Papers Series No. C13-3, Jan. 13, 2013. Provided below is the abstract from SSRN: 

In this brief commentary, to appear in a later version in Tax Notes, I argue that, now that we have no meaningful estate tax for the vast masses of even wealthy individuals and families, it is time to call for an end to stepped-up basis on death and to start doing something, somehow, to shut down the typical tax planning of the wealthy.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.

http://lawprofessors.typepad.com/trusts_estates_prof/2013/02/article-on-repealing-stepped-us-basis.html

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