1 rich Libsyn https://www.libsyn.com 90 600 DESCRIPTION: This episode covers the effect of the new basis consistency (1014(f)) rules on basis planning, selective funding of marital trusts to maximize the step-up (including issues relating to valuation under the new 2704 proposed regs), valuation issues for non-taxable estates, a fixes for estate plans that were drawn for previously taxable (now, non-taxable) estates. PRESENTED BY: Abby O’Connor and Patrick Duffey Materials available here:&amp;nbsp;http://floridataxlawyers.org/wp-content/uploads/2015/03/article.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions impacting yourself or your business. The Florida Bar Tax Section Podcast http://flbartax.libsyn.com/website <iframe title="Libsyn Player" style="border: none" src="//html5-player.libsyn.com/embed/episode/id/5695229/height/90/theme/custom/thumbnail/yes/direction/forward/render-playlist/no/custom-color/88AA3C/" height="90" width="600" scrolling="no" allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen></iframe> https://assets.libsyn.com/secure/item/5695229