step-ups

Noun

step-up (plural step-ups)

1. A workout movement wherein one leg stands on an elevated surface and lifts in the concentric part the rest of the body up onto it to target – depending on angle and starting distance of the other leg and weights applied by the arms – the femoral and gluteal muscles variously.
2. An increase.
   • Elsewhere in this issue, for example, an article on the new pattern of freight train operation in the N.E.R. consequent upon the opening this summer of its three mechanised marshalling yards shows that one effect will be a further step-up in the speed of the East Coast main line freight traffic.1963 July, “News and Comment: Roller bearings for freight stock”, in Modern Railways, pages 5–6

   Antonyms:

   stepdown, step-down

3. (US, especially) A phenomenon whereby the growth in market value of an asset or investment is not taxed under certain circumstances, generally involving buying and holding until the buyer's death, followed by inheritance.
   • a step-up in basis

See all 4 meanings of step-up