By Karin Price Mueller | NJMoneyHelp.com for NJ.com Q. My father passed away, after a very long life, this summer and I will be getting one-third of his estate. I do not know if any accounts have been moved from his personal Social Security number to the EIN of the estate. When the assets of his taxable brokerage accounts are distributed, at what point do I consider the basis for going forward per the step up rules: at time of his death or at time of distribution to my owners