Decanting an Irrevocable Trust to Obtain a Basis Step Up

House$300K $1.2M At death, no step-up basis Gain $900K Tax rate 29.8% Tax $268,200 Asset FMVBasis House $1.2M$1.2M At death, inclusion in spouse’s ... to the income beneficiary of the trust would not shift an in-terest in the trust to a lower generation beneficiary. Instead, ................
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