I'm not sure I understand the question. The assets in your estate get their cost basis reset to the current market value when your estate is passed on. That mea

I'm not sure I understand the question. The assets in your estate get their cost basis reset to the current market value when your estate is passed on. That means the capital gains in his shares disappear. That being said, the estate tax would kick in for everything over 11m, so he'd have to use other tricks to work around that limitation.