Another option to address the same basic issue is to fix estate taxes, which might be an easier fix. (Among other things, change the cost basis for the estate t

Another option to address the same basic issue is to fix estate taxes, which might be an easier fix. (Among other things, change the cost basis for the estate taxes to be the price when the asset was originally acquired, not the price when it was transferred to the inheritor.) Either way, I agree that it's critical to close the routes to avoiding taxes.