{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Back to Basis: Stay in and Step Up, or Step Out","description":"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\u2019Connor 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. ","author_name":"The Florida Bar Tax Section Podcast","author_url":"http:\/\/flbartax.libsyn.com\/website","html":"<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>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/item\/5695229"}