Step-Up Process

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Income Tax Cost Basis Planning

Prior to the recent and significant increases in the federal estate tax exemption amount, many clients engaged in planning the purpose of which was to ensure the use of both spouses’ exemption amount through the use of a...more

Refresher on the "Step-up" Process for Service Personnel

A common question our Education Law Practice Group deals with relates to how the “step-up” process works for service personnel. The “step-up” process is found in W. Va. Code 18A-4-15, which in relevant part, states...more

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