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Topic: Collectibles

1 article about collectibles

All Allocation Methods Art Collections Art Valuation Art and Collectibles Best Practices Case Studies Collectibles Collection Management Estate Planning Estate Tax Family Dynamics Legal Legal Technology Personal Property Practice Development Step-Up Basis Tax Planning Technology USPAP Wealth Transfer
An elegant private art collection in a wood-paneled study with framed paintings and antique furnishings
Mar 11, 2025 · Title Allocate Team

The Step-Up Basis: A Quiet Mechanism with Loud Consequences

How IRC §1014 can save beneficiaries millions in capital gains taxes and why proper valuation of art and collectibles is essential to capture the benefit.

Estate Tax Step-Up Basis Art Valuation

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