Find me @guntrust on most nets. Permanently banned from Facebook, LinkedIn, & NextDoor. Most active on Truth. Also on Xitter, Rumble, Gab, Telegram, and even YouTube for now.
Fire at will:

Transfer Tax Related Proposals

Repeal the gift, estate tax and the generation-skipping transfer taxes, establishing in their place a carryover basis for appreciated property, subjecting beneficiaries to income tax on the gains when they dispose of the property in the future, with an exemption amount of $5 million of gains per decedent ($10 million per married couple).

Disallow an income tax deduction for contributions of appreciated assets into a private charity established by the decedent or the decedent’s relatives.

Source: Tax and Wealth Planning Implications of a Trump Presidency