It hasn't been ignored, it's been talked about since it got instated and it's never gotten the political traction to be repealed - sustainably! If you don't ens

It hasn't been ignored, it's been talked about since it got instated and it's never gotten the political traction to be repealed - sustainably! If you don't ensure it's dead, you end up with a corporate tax situation where entities defer taxable events until the law changes. At one point, you have to stop trying the same failed political approach (futile attempts to repeal the stepped-up basis) and try something new.