Lou Vlahos is a first-rate tax lawyer with FarrellFritz, a NYC law firm.  He publishes a regular and excellent blawg on the taxation of for closely held companies and their owners.  His latest post is about Biden’s tax plans.  The link is:

https://www.taxlawforchb.com/2020/08/bidens-tax-proposals-for-capital-gain-like-kind-exchanges-basis-step-up-the-estate-tax-tough-times-ahead/