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	<title>Mason Law, PC &#187; Estate Tax Repeal</title>
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	<description>Medicaid, Nursing Home Law, Special Needs Law, Wills and Trusts in North Carolina</description>
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		<title>The Impact of Estate Tax Repeal on Elder Law</title>
		<link>http://masonlawpc.com/2010/01/the-impact-of-estate-tax-repeal-on-elder-law/</link>
		<comments>http://masonlawpc.com/2010/01/the-impact-of-estate-tax-repeal-on-elder-law/#comments</comments>
		<pubDate>Mon, 25 Jan 2010 01:45:59 +0000</pubDate>
		<dc:creator>Bob Mason</dc:creator>
				<category><![CDATA[General]]></category>
		<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[Trusts generally]]></category>
		<category><![CDATA[Carry Over Basis]]></category>
		<category><![CDATA[Estate Tax]]></category>
		<category><![CDATA[Estate Tax Repeal]]></category>
		<category><![CDATA[section 1014]]></category>
		<category><![CDATA[section 1022]]></category>
		<category><![CDATA[Stepped Up Basis]]></category>

		<guid isPermaLink="false">http://masonlawpc.com/?p=798</guid>
		<description><![CDATA[Loss of Stepped-Up Basis Means Carry Over Basis As things stand now (February 11, 2010) stepped-up basis in inherited assets has been drastically curtailed.  The estate tax went into automatic repeal on January 1, 2010, and with it went the stepped-up basis rules.  Whether those rules come back, and if so in what form and [...]]]></description>
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		<title>Estate Tax Repeal: Some Tax Changes Affecting All Of Us?</title>
		<link>http://masonlawpc.com/2010/01/estate-tax-repeal-some-tax-changes-affecting-all-of-us/</link>
		<comments>http://masonlawpc.com/2010/01/estate-tax-repeal-some-tax-changes-affecting-all-of-us/#comments</comments>
		<pubDate>Thu, 21 Jan 2010 14:53:46 +0000</pubDate>
		<dc:creator>Bob Mason</dc:creator>
				<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[Trusts generally]]></category>
		<category><![CDATA[Basis]]></category>
		<category><![CDATA[Estate Tax Repeal]]></category>
		<category><![CDATA[Tax]]></category>

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		<description><![CDATA[Here&#8217;s an issue we&#8217;re watching VERY carefully.  Congress sprung a surprise on most us by letting the estate tax go into &#8220;repeal mode&#8221; (which was set up back in 2001). We all assumed Congress would NEVER let that happen. Assuming can be dangerous, of course. Of particular concern to many is the possibility of a [...]]]></description>
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