Subject: IRS Revises Trust Rule
I don't employ trusts in my estate plan but in case you do or are thinking about it, this info may be useful....

https://www.kiplinger.com/reti...

IRS Quietly Changed the Rules on Your Children's Inheritance

Property, such as your home, held in an irrevocable trust 'that is not included in the taxable estate at death' will no longer receive a step-up in basis. Here's why the wording of that is key.
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... more at link