Inside the Inheritance Tax Mess

d="body">bad news is you'll possibly have to pay capital gains
I think by now most of you have heard that there's notax. I say possibly because there are some
inheritance tax or estate tax this year. So if you'reexemptions or limits - the first $1,300,000 of assets are
planning on passing away anytime soon, this would benot subject to this capital gains tax, but anything above
a good year to do it - at least from an estate planningthat is. There also is a provision for people who are
point of view. I'm kidding, of course. But in case youinheriting a small business, and also for surviving
decide to take me seriously, you should know there'sspouses.
even a gotcha buried in this "giveaway" law.I'm honestly not sure how this is going to play out the
The little gotcha comes in the form of increasedrest of the year - everything that we're reading seems
capital gains tax. Here's how the gotcha is going toto suggest that at some point this year, Congress is
getcha. Last year, if you inherited an asset, your taxeventually going to get around to fixing the problem.
basis/cost basis was the value of that asset on theThey do recognize that this capital gains situation is a
date you inherited the asset. So if you inherited a stockmess, and the consensus is that this year, and if not,
from a relative or parent that they bought 30 yearsdefinitely next year, the estate tax exemption will be
ago for $50,000, even if the stock is now worthchanged.
$400,000, you would not pay taxes on the $350,000And what a mess it is. Last year everybody had a
profit. This is because your stepped up basis was the$3.5 million exemption, or $7 million for a couple. This
market value the date you inherited the property. Thisyear there is no estate tax, regardless of the size of
was true regardless of what the asset was - it couldyour estate. And then next year it will be a $1 million
be real estate, stocks, bonds, mutual funds ordollar exemption, or $2 million for a couple, assuming
whatever the case may be.estate planning is properly done. There just doesn't
Well the rules are different this year. Now, when youseem to be any logic behind any of this. From what I
inherit property or assets (stocks, bonds, mutual funds,have heard, when the law is fixed they may make it
real estate) they are not given the stepped up taxretroactive to the beginning of this year. Stay tuned for
basis. Which is going to put a whole lot more people inwhen we know of an actual, definite law that's in place
the position where they'll have to pay capital gains tax.- when there is we will let everyone know about it and
So it's kind of a good news/bad news scenario. Thethe impact it might have on your personal finances.
good news is you don't have the estate tax, while the