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	<title>Mason Law, PC &#187; section 1022</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>

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		<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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