Congress will again feel pressure to undo the one-year requirement and let affected returns choose stepped-up basis.
That overall occupancy is up 20 basis points from the third quarter and up 50 basis points from the year ago.
Finally, when he dies, his heirs will enjoy a stepped-up basis and the government will never collect any revenue from all those unrealized capital gains.
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By contrast, if you leave the same stock to the same person in your will, the recipient gets a stepped-up basis to the value as of your date of death, saving capital gains tax.
First they felt lucky there was no federal estate tax in 2010, but then they realized they had to deal with income taxes on estate asset appreciation, whereas that was not a concern with stepped-up basis with the estate tax regime.
The majority of MPs (80 to 85%) would continue to be elected on an individual constituency basis, with the remainder elected on a corrective top-up basis which would significantly reduce the disproportionality and the geographical divisiveness which are inherent in FPTP.
Using tax loss harvesting to defer capital gains taxes is like receiving an interest-free loan from the IRS. Also, if you (and your spouse) are still holding the shares when you die, your heirs will receive a stepped-up basis, and you will have gotten the up-front benefit from tax loss harvesting while avoiding the taxes on the back end entirely.
Already the risk of insuring against an Italian default is priced at 186 basis points over three-month Euribor, up from166 basis points last week.
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The wiki goes on to show examples of how it works when you invest a single sum, covers topics such as using a loss from one tax lot to offset the capital gains from another, donating low basis shares to a charity, and how the stepped-up cost basis works at death.
Credit default swaps on Societe Generale were at 169 basis points, up from 167 basis points, and on BNP Paribas were at 157 basis compared to 115 basis points in the fall of 2008.
That way, if one spouse dies, the whole house will get a step-up in basis.
The flow-through gain would have pumped up the basis in the partnership interest resulting in a capital loss on liquidation.
But the solution to that problem is to eliminate the step up in basis, not to introduce the Buffett Rule.
Gross margin was 46.9%, up 240 basis points from a year ago, and 230 basis points better than the March quarter.
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By buying the assets, Gray was able to get a stepped-up tax basis, so it could depreciate the licenses and other assets.
In step three, you die, and your heirs get your assets, tax free, and with a "stepped up" basis that eliminates all capital gains.
Retail postpaid churn was 0.95 percent in the fourth quarter and retail churn was 1.24 percent, both up 1 basis point year over year.
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Another important benefit of the NUA strategy is that for any shares not liquidated after distribution, a step up in basis is available at death.
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But if you leave your house in your estate, it will get a free step-up in basis to its value as of your date of death.
Scant chance that investors find non-confiscatory yields going out 10 years on bond maturities, currently at 2 percent, maybe ratcheting up 50 basis points over 12 months.
If an estate opts out of the federal estate tax for decedents who died in 2010, the step-up in basis in assets for income tax purposes is limited.
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If grandparents sell appreciated stocks to raise that cash, they have to pay gain taxes and lose the opportunity to step up the basis in these stocks at their deaths.
If, however, you live in a community property state and hold property jointly, at the death of the first spouse the entire property is stepped up in basis--meaning it can be sold immediately without gains tax.
If you own property jointly and don't live in a community property state, at the death of the first spouse the half of the property he owned gets stepped up in basis to its current market value.
Maintain close professional relations with national experts, officials and high level authorities in the Cluster countries to develop an in-depth understanding of sensitive matters of educational development thus setting up the basis for smooth cooperation and implementation of UNESCO-led workplans.
UNESCO: Vacancy : Programme Specialist (Education) (8/9/2011) LA/RP/COS/ED/0003 - (P-4)
Maintain close professional relations with national experts, officials, and high level authorities to obtain an in-depth understanding of sensitive matters of educational development in Mexico, thus setting up the basis for a smooth cooperation and workplans for the implementation of activities.
UNESCO: Vacancy : Programme Specialist (Education) (19/9/2011) LA/RP/MEX/ED/0003 - (P4)
Turning to central bank take of the publicly held US government debt market, central banks ended 2012 with a 38.1% share of the market, up 20 basis points from the 3rd quarter, but down 30 basis points from the 4th quarter 2011.
Yagan said that the number of users signing up on a daily basis is up 60 percent, and that activity on the site, in terms of the number of messages sent and searches performed each day, has doubled over the past year.
You may be elderly and your heirs will get a step-up in cost basis at your death.
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The company also said it expects product gross margin in Q2 to be up about 50 basis points from the 48.9% reported in Q1.
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