{"product_id":"103079","title":"Basis Planning and Step-Up Strategies","description":"\u003cp\u003eWith the federal estate tax exemption at historic highs, most of your clients will never owe estate tax, but income tax basis can affect estates of virtually every size. That shift has quietly made income tax basis the most valuable planning lever you have, and the assumptions built into older documents can cost heirs far more than the plan ever saved. Worse, the most expensive mistakes are invisible: a funded credit shelter trust that locks in a stale basis, a well-intentioned gift that strips a step-up, a partnership interest that passes without a §754 election.\u003cbr\u003e\u003cbr\u003eThis practical 90-minute program walks you through the step-up rules that matter most, the inclusion strategies that capture basis without creating estate tax exposure, and the trust and entity traps that erase basis when no one is watching. You will leave able to spot missed opportunities in the plans already sitting in your files, explain the tradeoffs to clients in plain language, and document your positions so they hold up on audit. Register today!\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eReview the step-up, carryover, and community property rules that drive every basis decision.\u003c\/li\u003e\n\u003cli\u003eCompare portability and credit shelter planning through a basis-first lens.\u003c\/li\u003e\n\u003cli\u003ePut swap powers, powers of appointment, and trust modification to work for your clients.\u003c\/li\u003e\n\u003cli\u003eSidestep reporting missteps under the consistent basis rules and Form 8971.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"NBI","offers":[{"title":"Live Webinar Registration","offer_id":68099661365617,"sku":"103079ER","price":259.0,"currency_code":"USD","in_stock":true},{"title":"OnDemand Video","offer_id":68099661496689,"sku":"103079SVDM","price":259.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0692\/5998\/5214\/files\/CK-3836_510x370_Block.png?v=1793721903","url":"https:\/\/nbi-sems.com\/products\/103079","provider":"NBI","version":"1.0","type":"link"}