[Citation needed] Step-up cost basis is useless for a middle class estate because below $11.2M you don't pay an estate tax. [1] Propublica has done a lot of r

[Citation needed] Step-up cost basis is useless for a middle class estate because below $11.2M you don't pay an estate tax. [1] Propublica has done a lot of research of this which you should read. [2] [1]: https://en.wikipedia.org/wiki/Tax_Cuts_and_Jobs_Act_of_2017#Estate_tax https://en.wikipedia.org/wiki/Tax_Cuts_and_Jobs_Act_of_2017#... [2]: https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax https://www.propublica.org/article/the-secret-irs-files-trov...