Or, maybe not. You see, this year, you not only get to avoid the death tax but you also miss out on the step-up in tax basis. So, you can pass assets down to yo

Or, maybe not. You see, this year, you not only get to avoid the death tax but you also miss out on the step-up in tax basis. So, you can pass assets down to your heirs tax free but they then have a much larger tax bill if they ever realize the gains on those assets.