Estate Planning & Basis Step-Up
Interactive entity transfer simulator with tax impact analysis
%
Total FMV
Net Equity
Total Basis
Step-Up
Tax Savings Est.
Entities
Investments
deals have no ownership % in the tracker — the estate assumes 100% (correct for
wholly-owned deals, but overstating minority LP stakes across
of gross debt). The RE Valuation page fills these from REO / K-1 where available; enter the
% in the tracker to resolve the rest.
Step-Up Potential by Entity
FMV vs Basis by Asset Class
| Entity | # Inv | FMV | Debt | Net Equity | Basis | Step-Up | Tax Savings | % Portfolio |
|---|---|---|---|---|---|---|---|---|
| TOTAL | 100.0% |
| Asset Class | FMV | Basis | Step-Up | # Inv |
|---|---|---|---|---|
| TOTAL |
| Asset Class | Invested Capital | FMV | Basis | Step-Up | Tax Savings | Count | % Portfolio |
|---|---|---|---|---|---|---|---|
| TOTAL | 100.0% |
Every asset — real estate, public equities, private equity, venture, private credit,
cash — at family look-through FMV against tax basis, with the potential
step-up (FMV − basis) and appreciation (FMV − invested).
Deal-grain, our-share; the step-up column reconciles with estate net worth.
Real estate's multi-method cap-rate detail lives on the RE Valuation deep-dive.
| Deal | Class | Entity | Invested | Basis | FMV | Step-Up | Appreciation |
|---|---|---|---|---|---|---|---|
| No assets to value. | |||||||
| Total | |||||||
The full real-estate valuation workbench — every RE deal under NOI/cap-rate, purchase,
invested, appraisal, manager, capital account, distributions and LTV. Pick the value
to use and net debt to deal-level equity; edits save back to this tab. This is the
deal-level RE detail behind the Real Estate rows in the Value Framework.
By-entity view ↗
Loading RE valuation workbench…
The RE valuation workbench isn't loaded into this demo.
Each asset profiled on Return / Appreciation / Step-Up / Liquidity, with a suggested
owning entity from a default estate-planning rule matrix — freeze high-appreciation
assets in a legacy trust, retain high-step-up assets in the taxable estate, keep
liquid income with the grantor. Heuristics to weigh, not advice.
Top 100 by our-share value.
| Deal | Current Owner | Our FMV | Return | Appreciation | Step-Up | Liquidity | Suggested Entity | Rationale |
|---|---|---|---|---|---|---|---|---|
| No assets to profile. | ||||||||
Entity Balance Impact
| Entity | Original FMV | Simulated FMV | Change | Step-Up | Tax Savings |
|---|---|---|---|---|---|
| Deal Name | Asset Class | FMV | Basis | Step-Up | Current Entity | Move To |
|---|---|---|---|---|---|---|
Tax Capital Account & Debt (from K-1s, latest year)
Ending balances · beginning used when no ending yet · 2025
| Tax # | Deal | Entity | Yr | Ending Capital | Qual. Nonrecourse | Recourse | Ending Debt |
|---|---|---|---|---|---|---|---|
| 2016 | Alder Health Partners | Northwind Family LP | 2025 | $5,147,519 | — | — | $0 |
| 2008 | Sunbelt Logistics Park | Harbor LP | 2024 | $4,125,388 | $5,775,544 | — | $5,775,544 |
| 2022 | Granite Peak Fund III | Northwind Family LP | 2025 | $3,996,296 | — | — | $0 |
| 2018 | Riverstone Precision | Harbor Equities LLC | 2025 | $3,584,000 | — | — | $0 |
| 2020 | Harbor Point Fund IV | Northwind Family LP | 2025 | $3,252,943 | — | — | $0 |
| 2011 | Crosswater Portfolio | Harbor LP | 2025 | $3,164,772 | $4,430,681 | — | $4,430,681 |
| 2009 | Eastport Distribution Center | Harbor LP | 2024 | $3,042,331 | $4,259,263 | — | $4,259,263 |
| 2002 | Riverbend Commons | Harbor LP | 2025 | $3,028,551 | $4,239,971 | — | $4,239,971 |
| 2023 | Lakeshore II | Northwind Family LP | 2024 | $2,944,698 | — | $530,046 | $530,046 |
| 2017 | Orchard Software Group | Harbor Equities LLC | 2024 | $2,691,726 | — | — | $0 |
| 2001 | Maple Court Apartments | Harbor LP | 2025 | $2,654,866 | $3,716,812 | — | $3,716,812 |
| 2014 | Harbor Point Tower | Harbor LP | 2024 | $2,275,197 | — | — | $0 |
| 2033 | Beacon Credit Fund II | Northwind Family LP | 2025 | $2,249,792 | — | — | $0 |
| 2005 | Lakeshore Terrace | Harbor LP | 2025 | $2,220,819 | $3,109,146 | — | $3,109,146 |
| 2024 | Northgate III | Northwind Growth Trust | 2025 | $2,218,059 | — | — | $0 |
| 2006 | Northgate Plaza | Northwind Family LP | 2025 | $1,842,520 | $2,579,528 | — | $2,579,528 |
| 2019 | Clearwater Dental Partners | Northwind Family LP | 2024 | $1,672,829 | — | — | $0 |
| 2003 | Summitwoods Apartments | Harbor LP | 2025 | $1,552,062 | $2,172,887 | — | $2,172,887 |
| 2004 | Oakline Flats | Harbor LP | 2024 | $1,529,629 | $2,141,480 | — | $2,141,480 |
| 2010 | Clearwater Storage | Northwind Holdings LLC | 2025 | $1,344,000 | — | — | $0 |
| 2021 | Cedar Ridge Ventures V | Northwind Growth Trust | 2025 | $1,166,311 | — | — | $0 |
| 2007 | Willow Creek Shops | Northwind Family LP | 2025 | $1,113,775 | $1,559,285 | — | $1,559,285 |
| 2015 | Juniper Ridge Townhomes | Harbor LP | 2025 | $1,029,815 | — | — | $0 |
| 2025 | Pathline | Northwind Growth Trust | 2024 | $697,569 | — | — | $0 |
| 2026 | Tessera Diagnostics | Northwind Growth Trust | 2025 | $642,981 | — | — | $0 |
| 2027 | Helios Robotics | Northwind Growth Trust | 2025 | $314,486 | — | — | $0 |
| 2034 | Intercompany Loan: Northwind Holdings LLC ·beg | Northwind Family LP | 2025 | — | — | $392,621 | $392,621 |
| Total | $59,502,934 | $34,907,265 | |||||