Pressures to Step-up Basis Leads to an Ethics Question
Ethical and Practical Implications Too many appraisers omit the contingent BIGL in their appraisals. It certainly is easier to yield to the pressure of estate attorneys, CPAs, and the IRS on this point, but in light of the evidence for inclusion, is this the ethical path? The author discusses the merits and ethics of including the BIGL. Too many appraisers omit the contingent built-in capital gain tax liabi ...
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