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).
When shortness of breath is caused by a health condition it can lead to anxiety, and treating it requires medical intervention. When shortness of breath is caused by anxiety, you need to treat the anxiety first.