irrevocable granto trust step up in basis - SERP Analysis

https://www.halaw.com/news/irs-revenue-ruling-step-up-basis-irevocable-grantor-trust

https://kahnlitwin.com/blogs/tax-blog/irs-clarifies-step-up-in-basis-rules-for-grantor-trusts

https://sharpelaw.com/revenue-ruling-2023-2-clarity-on-irrevocable-grantor-trusts-and-step-up-in-basis/

https://www.bncjlaw.com/posts/irs-changes-rules-on-irrevocable-trusts-what-it-means-for-your-estate-plan

https://www.reddit.com/r/tax/comments/1j4vx4b/will_a_property_in_an_irrevocable_trust_receive_a/

https://www.clarkallison.com/blog/revenue-ruling-2023-2-what-you-need-to-know-about-stepped-up-basis-changes-in-irrevocable-grantor-trusts

https://sheryll-law.com/do-irrevocable-trusts-get-a-step-up-in-basis-at-death-in-new-york/

https://www.formyplan.com/new-irs-ruling-regarding-irrevocable-trusts-and-step-up-in-basis/

https://www.thetaxadviser.com/issues/2023/sep/irs-signals-it-will-challenge-idgt-basis-step-up-at-death/

https://www.journalofaccountancy.com/news/2023/mar/no-basis-step-up-for-grantor-trust-assets/

https://jordanwhitellc.com/irrevocable-trust-step-up/

https://www.blankrome.com/publications/irs-disallows-step-tax-cost-basis-assets-held-irrevocable-grantor-trust

https://milvidlaw.com/taxes/leveraging-a-general-power-of-appointment-for-basis-step-up-in-irrevocable-trusts/

https://mcb.cpa/assets-in-irrevocable-trusts-and-stepped-up-basis/

https://www.trustedattorneys.com/blog/2023/07/can-an-irrevocable-trust-beneficiary-claim-a-step-up-in-basis-understanding-irs-rev-rul-2023-2/

https://www.irs.gov/businesses/small-businesses-self-employed/abusive-trust-tax-evasion-schemes-questions-and-answers

https://www.bakertilly.com/insights/irs-no-basis-step-up-death-irrevocable-grantor-trust-assets

https://www.thetaxadviser.com/issues/2023/nov/rev-rul-2023-2s-impact-on-estate-plans/

https://smartasset.com/estate-planning/irs-step-up-in-basis-irrevocable-trust-change

https://www.youtube.com/watch?v=e64J6WrhCXM

https://summitfinancial.com/wp-content/uploads/2023/04/Basis-Step-Up-in-IDGT-Revenue-Ruling-2023-2-FINAL-002.pdf

https://krscpas.com/changed-tax-law-and-irrevocable-trusts/

https://www.eidebailly.com/insights/alerts/2023/4/irs-rules-no-stepped-up-basis-for-assets-in-an-irrevocable-grantor-trust

https://nstp.org/article/no-basis-step-up-for-assets-of-an-irrevocable-grantor-trust-

https://www.taxslaw.com/2023/04/the-federal-attack-on-grantor-trusts-the-demise-of-basis-step-up-at-death/

https://www.kitces.com/blog/swap-powers-irrevocable-trusts-tax-efficiency-idgt-estate-planning/

https://www.dickinson-wright.com/~/media/Files/Events/2013/HOW%20TO%20STEP%20UP%20BASIS%20IN%20IRREVOCABLE%20TRUST%20ASSETS%20v4b.pdf

https://natlawreview.com/article/grantor-trusts-rules-will-loopholes-be-closed-2025

https://www.kiplinger.com/retirement/this-double-dip-trust-benefit-really-is-too-good-to-be-true

https://burnerlaw.com/blog/medicaid-trusts-and-step-up-basis/

https://www.americanbar.org/groups/taxation/resources/tax-lawyer/2024-fall/grantor-trust-gambits/

https://www.bogleheads.org/forum/viewtopic.php?t=445620

https://discussion.fool.com/t/trust-and-estate-irrevocable-trust-but-total-control/105436

https://www.eldercarelawyer.com/blog/stepping-up-with-irrevocable-trusts/

https://dimovtax.com/cost-basis-of-a-house/

https://www.mcguffey.net/resources/blog/changes-in-how-trusts-are-taxed

https://www.quickenloans.com/learn/tax-implications-of-selling-a-house-in-a-trust

https://perennialestateplanning.com/perennial-estate-planning-articles/new-irs-ruling-disrupts-step-up-cost-basis-for-intentionally-defective-irrevocable-trusts

https://www.eaglestrategies.com/public_files/Planning-Essentials-A-Step-Up-in-Basis-and-Why-it-Matters-in-Estate-Planning-Eagle-Final.pdf

https://maheritagelawcenter.com/blog/recent-news-a-step-up-in-basis-and-irrevocable-trusts/

https://www.bdo.com/insights/tax/irs-denies-basis-step-up-for-assets-of-irrevocable-grantor-trust-not-included-in-grantor-s-estate

https://rmohiolaw.com/the-end-of-step-up-basis

https://www.claconnect.com/en/resources/articles/income-tax-implications-of-grantor-and-nongrantor-trusts

https://wellergroupllc.com/taxes-resources/tax140-guide-determining-the-basis-of-trust-assets

https://ttlc.intuit.com/community/tax-credits-deductions/discussion/do-the-beneficiaries-of-a-trust-get-a-step-up-in-basis/00/3038291

https://www.justanswer.com/estate-law/orcy5-irrevocable-trust-step-basis-questions.html

https://www.investopedia.com/terms/i/irrevocabletrust.asp

https://blog.klitzlaw.com/2024/11/how-does-grantor-trust-status-have-an-impact-on-step-up-in-basis-and-estate-tax-exclusion.html

https://www.bogleheads.org/forum/viewtopic.php?t=407832

https://learn.valur.com/estate-planning-with-the-step-up-basis/

https://www.kiplinger.com/retirement/how-to-handle-irrevocable-trust-assets-tax-efficiently

https://www.reuters.com/legal/transactional/irs-confirms-that-completed-gifts-grantor-trusts-are-not-eligible-section-1014-2023-06-21/

https://www.midwestestateplan.com/irs-confirms-grantor-trust-status-alone-does-not-cause-a-step-up-in-basis/

https://www.grantthornton.com/insights/newsletters/tax/2023/hot-topics/apr-25/irs-rules-no-basis-step-up-at-death-for-grantor-trust-property

https://media.law.miami.edu/heckerling/2021/Supplemental%20Materials/Lee%20Berry%20Willms%20-%20Fundamentally%20Fun%20-%20Final.pdf

https://www.merceradvisors.com/insights/trust-estate/step-up-your-estate-planning-game/

https://www.americanbar.org/content/dam/aba/publishing/aba_tax_times/13sum-ptr3-abrahams.pdf

https://blog.fgg1031.com/blog/irs-rules-to-not-allow-a-step-up-in-basis-for-irrevocable-trusts

https://irrevocable-trust.ultratrust.com/irrevocable-trust-may-provide-tax-benefits.html

https://commonwealth-trust.com/step-it-up-for-step-up-in-basis/

https://claimyr.com/government-services/irs/Understanding-IRS-2023-2-for-Irrevocable-Trusts-and-Step-Up-Basis-Eligibility/2025-04-11

https://smlny.com/no-step-up-in-basis-for-assets-in-a-grantor-trust/

https://accountinginsights.org/how-are-capital-gains-taxed-in-an-irrevocable-trust/

https://smithlegacylaw.com/resources/insights/ring-a-ding-ning-how-an-incomplete-gift-non-grantor-trust-can-save-taxes/

https://smartasset.com/estate-planning/tax-consequences-of-terminating-an-irrevocable-trust

https://www.jgbllp.com/blog/2023/november/cost-basis-rules-clarified-by-irs/

https://www.alatsaslawfirm.com/practice_areas/the-asset-protection-trust-plan.cfm

https://privatebank.jpmorgan.com/nam/en/insights/wealth-planning/irrevocable-trusts-what-beneficiaries-need-to-know-to-optimize-their-resources

https://www.strohmeyerlaw.com/did-the-irs-change-its-rules-on-basis-step-up-for-irrevocable-trusts/

https://www.ezelderlaw.com/irs-says-wait-a-minute-on-stepping-up-basis-for-assets-in-irrevocable-trust/

https://darrowwealthmanagement.com/blog/step-up-in-basis-on-certain-inherited-assets/

https://www.youtube.com/watch?v=jVaaPQtZj5c

https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=24916

https://askharry.info/will-house-in-irrevocable-grantor-trust-receive-step-up-in-basis/

https://www.lrmmt.com/how-the-irs-recently-changed-the-rules-on-irrevocable-trusts/

https://blog.becpas.com/irs-denies-basis-step-up-for-assets-of-irrevocable-grantor-trust-not-included-in-grantors-estate

https://www.barclaydamon.com/blog-post/saving-the-basis-step-up-when-planning-to-reduce-estate-taxes

https://www.irs.gov/pub/irs-tege/eotopicf01.pdf

https://learning-center.wills.com/does-an-irrevocable-trust-distribution-have-a-stepped-up-basis/

https://www.wealthmanagement.com/estate-planning/no-basis-adjustments-for-assets-in-irrevocable-grantor-trusts

https://accountinginsights.org/revenue-ruling-2023-2-denies-step-up-in-basis-for-trusts/

https://www.putnamwealthmanagement.com/articles/en/2024/04/harnessing-the-power-of-step-up-in-cost-basis

https://denhalaw.com/estate-planning-essentials-step-up-in-basis-for-revocable-and-irrevocable-trusts-with-uncertainty/

https://www.dickinson-wright.com/~/media/Files/Events/2013/HOW%20TO%20STEP%20UP%20BASIS%20IN%20IRREVOCABLE%20TRUST%20ASSETS.pdf

https://claimyr.com/government-services/irs/Understanding-Step-up-in-Basis-for-Assets-When-Converting-from-Revocable-to-Irrevocable-Trust/2025-04-11

https://www.justanswer.com/tax/pl39h-step-basis-grantor-trust-died-bank.html

https://hodgen.com/articles/step-up-in-basis-for-nonresidents-assets-in-irrevocable-trust

https://www.youtube.com/watch?v=_2JtUxugK4g

https://www.taxnotes.com/lr/resolve/tax-notes-today-federal/no-stepped-up-basis-required-for-trust-assets-irs-rules/7g8v3

https://discussion.fool.com/t/irs-ruling-on-step-up-basis-for-assets-in-trust/94197

https://legacyassuranceplan.com/articles/beneficiary/step-up-in-basis-estate-planning

https://www.kmgslaw.com/knox-law-institute/publications/grantor-trusts-explained-trusts-you-cant-trust

https://accountants.intuit.com/community/proseries-tax-discussions/discussion/sale-of-home-in-irrevocable-trust-after-death-of-grantor/00/178709?srsltid=AfmBOopD6ZGlXdkjmmHLx4QqRoeOZ18uaQXp10bciBGTIjFwScJAWDqc

https://finance.yahoo.com/news/want-leave-assets-heirs-irs-105000681.html

https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=28357

https://forum.thetaxbook.com/forum/discussion-forums/main-forum-tax-discussion/311054-step-up-in-basis

https://www.willkie.com/publications/2024/12/a-trust-substitution-could-provide-income-and-transfer-tax-benefits

https://www.northerntrust.com/united-states/institute/articles/tax-planning-with-irrevocable-grantor-trusts

https://burnerlaw.com/blog/irrevocable-trusts-and-the-grantor-trust-rules/