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DTSTART:20220322T163000Z
DTEND:20220322T180000Z
LOCATION:UT Club - 2108 Robert Dedman, Austin, TX 
UID:2110720220322T163000ZMarch 2022 Lunch Meeting
DTSTAMP:20260417T044136Z
DESCRIPTION:\nTopic:  Curing Basis Discrepancy: Exercise of Substitution Power\n \nThis presentation examines drafting and reporting considerations for the exercise of a grantor’s power to substitute appreciated property of a trust for other property of equivalent value, such as the grantor’s secured promissory note, so that appreciated property held by the grantor at death receives a step-up basis under IRC § 1014, thus curing the discrepancy between IRC § 1014 and IRC § 1015.\n
SUMMARY:March 2022 Lunch Meeting - Estate Planning Council of Central Texas 
PRIORITY:3
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DESCRIPTION:Reminder
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