Basis step-up is a powerful tax-saving tool. Often, it is why it is preferable to bequeath a home/stocks instead of gifting it. Although this article is making the case against basis step-up, it is important to understand why it is so advantageous and why you should plan with it as part of your estate planning strategy.

https://prospect.org/article/david-kochs-heirs-will-enjoy-biggest-tax-loophole-nobody-talks-about