6. Now, you are pressed by a rich client who looks like he had been bitten by something, and you have to say something in the office immediately, you cannot go and research it... he's starting to look like he may be foaming at the mouth. Luckily, you have his credit card information on file so you will get paid. But, you have to think quickly on your feet! The client wants you to explain why gifting, in certain circumstances, may actually be better than waiting until passing that particular property to someone on their death (besides the fact the person may get eaten by a zombie). And if you are a zombie, are you dead anyway??? Usually folks are wanting a step up in basis, so why would folks want to do gifting if this "step up" is so bloody important? Inquiring minds want to know! What if Biden's estate plan took hold and eliminated the step up? What would happen? And, just for fun, notwithstanding the prior question, exactly what kind/character of property would you generally recommend AND not recommend to a client for gifting under current law? Please explain your rationale and considerations in each type. The client doesn't look like he has much time!