Brian Barreira

Are All Revocable Trusts Eligible for a Step-up in Basis under the Modified Carryover Basis Rules?

This article contains information about whether assets in revocable trusts are entitled to a step-up in basis during 2010 under the modified carryover basis rules in Internal Revenue Code Section 1022…more
| Taxation, Wills, Trusts, & Estate Planning

Which Powers of Appointment Are Eligible for a Step-up in Basis in 2010 under the Modified Carryover Basis Rules?

This article contains information in support of the proposition that reserved powers of appointment are entitled to a step-up in basis during 2010 under the modified carryover basis rules in Internal Revenue Code Section 1022…more
| Taxation, Wills, Trusts, & Estate Planning

More about Whether Life Estates Are Eligible for a Step-up in Basis in 2010

This article contains more information in support of the proposition that life estates are entitled to a step-up in basis during 2010 under the modified carryover basis rules in Internal Revenue Code Section 1022…more
| Taxation, Wills, Trusts, & Estate Planning

Why DOESN’T a Reserved Life Estate Get a Step-up in Basis under Internal Revenue Code Section 1022?

A thorough analysis of Internal Revenue Code section 1022 reveals that a reserved life estate may be entitled to a step-up in basis after the life tenant's death…more
| Taxation, Wills, Trusts, & Estate Planning

Friday, April 16, 2010 is National Healthcare Decisions Day

Friday, April 16, 2010 is National Healthcare Decisions Day…more
| Wills, Trusts, & Estate Planning

When Is a Special Needs Trust Considered a Qualified Disability Trust for Federal Income Tax Purposes?

Special needs trusts for younger beneficiaries may be entitled to an income tax break on undistributed income…more
| Taxation, Wills, Trusts, & Estate Planning
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Areas of Practice
  • Taxation
  • Wills, Trusts, & Estate Planning
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