Step Up in Basis at Death

Sun, 12 Apr 2026 03:01:31 +0000

**Step Up in Basis at Death: When Estate Planning Meets Real Estate Value** Why are more U.S. families now exploring how Step Up in Basis at Death can impact their financial legacy? This strategic estate planning tool is quietly gaining traction as economic uncertainty, rising property values, and shifting tax planning conversations converge. Step Up in Basis at Death isn’t about sensational claims—it’s about understanding how the IRS allows asset values to reset upon a death, potentially reducing capital gains when heirs inherit interests in tangible assets like real estate. This mechanism offers a powerful, yet underappreciated, way to minimize tax exposure, especially when assets have appreciated significantly over time. For millions navigating inheritance, real estate ownership, or long-term wealth preservation, knowing how Step Up in Basis at Death works could inform better financial decisions. ### Why Step Up in Basis at Death Is Gaining Attention in the U.S.