Capital Gain Tax

Similar will be in USA soon. Probably the biggest reason why WB is raising cash and selling stocks e.g. AAPL, that he has the most gain.

Unless it’s made retroactive (that happened in the 90’s with some taxes) it could be a great opportunity for buy-and-holders as traders rush to dump gainers. If a person has dry powder and the step up in cost basis at death remains unchanged it could be a good way to pass on some generational wealth.