text:  Now I have to rethink, and I would probably use the 529 plan if I were going to look at that situation. But that's just some of the general framework is what we would look at if you were sitting in our office asking us that question. Cool. And one thing following up on what you just said, if they sell the stock that I give them, do they get a step-up in cost basis based on when they got it, or is it my original cost basis? No.