Internal Revenue Code of 1986, a change in the organizational structure of a corporation, however organized, into another organizational structure is not a taxable event for the purposes of such Code if there is no change among the owners, their ownership interests, or the assets of the organization (other than a de minimis change in such assets). The preceding sentence shall apply to changes in organizational structure occurring after December 31, 2019. 3. Repeal of estate tax and retention of basis step-up Effective for estates of decedents dying after December 31, 2019, chapter 11 of the Internal Revenue Code of 1986 is repealed. IV Keeping American Workers Employed and Paid Act 1. Definitions In this title— (1) the terms Administration and Administrator mean the Small Business Administration and the Administrator thereof, respectively