What in the actual eff???? First of all, this nothing but a confiscatory grab bag for people who hold investments. This will kill both the stock market and I suspect real estate holdings. Never mind the result, how is that even conscionable? The tax code is really already screwed up, and who decides these arbitrary values? A stock or property is ONLY worth what someone else is willing to pay for it........which is what realizes and consummates the transaction. Again, what in the actual eff???