“stepped • Adjust • Amount • Applies • Assets • Avoid • Basis • Before • Careful • Currently • Death • Difficult • Does • Executor • Exemption • Fair • Five • Florida • Government • Heirs • Holdings • How • Income • Inherited • Living • Million • Minimize • Missouri • Number • Ohio • Owner • Pay • Paying • Person • Possible • Purposes • Rate • Real • Responsible • Sale • Spouses • State • Tax • Their • Time • Transferring • Using • Value • Who • Yes