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, 2022. 4. Repeal of estate tax and retention of basis step-up Effective for estates of decedents dying after December 31, 2022, chapter 11 of the Internal Revenue Code of 1986 is repealed.