The new basis for the surviving spouse would be equal to the fair market value on the date of death plus the original basis divided by 2 or $100,000 + 50,000 / 2 = $75,000. In other words, half of the assets receive a stepped up basis â not too bad.
1 Heart disease or heart attack (in this case, shortness of breath may be accompanied by swelling of the feet/ankles). 2  Lung disease. 3  Emphysema. 4  Pneumonia (breathlessness often accompanied by high fever, cough and mucus). 5  Asthma or allergies. 6  Anemia (other symptoms characterized by fatigue and pale skin color).
Shortness of breath is a common symptom of chronic obstructive pulmonary disease (COPD). Both chronic bronchitis and emphysema can cause shortness of breath. The symptom is also called âbreathlessnessâ or âdyspnea.â. People with COPD have damage to their lungs that makes it harder to breathe. 1  They often feel short of breath because it takes more effort to make air travel in and out of the lungs. This feeling of breathlessness is also described as: 2  More effort needed to breathe. 3  Feeling of heaviness in the chest. 4  Hunger for air. 5  Gasping for air.