Subject: Re: Berkshire Estate Question
Appreciate the advice. I looked at going to a tax free state 183 days or more but the frictional costs of doing so are massive and to me not worth it imo. Plus I don’t want the relocation headaches.

Step-up going away only ENHANCES my strategy as it makes it a slam dunk avoiding estate tax with little downside.

Plus a huge unforeseen risk with the relo strategy— and I’ve seen this play out twice with people I know: Husband dies —wife wants to go back home near family and friends with fat estate tax. Strategy killed.