I don't believe anybody has suggested attacking anything (in this thread). However, I would say the issue with attacking the stepped up cost basis is that it o

I don't believe anybody has suggested attacking anything (in this thread). However, I would say the issue with attacking the stepped up cost basis is that it occurs ~50 years into the future. By taking out a loan the value of the stock has been realized for all intents and purposes except for tax. That should be considered the loophole imo (see article).