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  2. Stepped-up basis - Wikipedia

    en.wikipedia.org/wiki/Stepped-up_basis

    Section 2032 provides an alternate method of determining the property's new basis. If the property is not disposed of within six months of the decedent's death, the executor may elect to use the property's fair market value six months after the date of death but only if such an election results in a decrease in the value of the gross estate. [2]

  3. What happens to your investment accounts after you die? - AOL

    www.aol.com/finance/what-happens-to-investment...

    The TOD beneficiary typically receives the transfer of your assets within three to six weeks after providing a death certificate to the brokerage firm. Taxable investment account in a trust

  4. Is It Possible for My Beneficiaries to Transfer Property ...

    www.aol.com/beneficiaries-transfer-property...

    An outstanding mortgage on the property usually means the beneficiary receives the financial burden along with the property. For example, if $50,000 is left on the mortgage of home, the ...

  5. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    The tentative tax is based on the tentative tax base, which is the sum of the taxable estate and the "adjusted taxable gifts" (i.e., taxable gifts made after 1976). For decedents dying after December 31, 2009, the tentative tax will, with exceptions, be calculated by applying the following tax rates: [31]

  6. Will and testament - Wikipedia

    en.wikipedia.org/wiki/Will_and_testament

    Legatee – beneficiary of personal property under a will, i.e., a person receiving a legacy. Probate – legal process of settling the estate of a deceased person. Residuary estate - the portion of an estate remaining after the payment of expenses and the distribution of specific bequests; this passes to the residuary legatees.

  7. Inherited IRA rules: 7 things all beneficiaries must know - AOL

    www.aol.com/finance/inherited-ira-rules-7-things...

    You must liquidate the account by Dec. 31 of the year that is 10 years after the original owner’s death. Your ability to access these options depends on whether the original owner of the IRA was ...

  8. Estate (law) - Wikipedia

    en.wikipedia.org/wiki/Estate_(law)

    The issue is of special legal significance on a question of bankruptcy and death of the person. (See inheritance.) Depending on the particular context, the term is also used in reference to an estate in land or of a particular kind of property (such as real estate or personal estate). The term is also used to refer to the sum of a person's ...

  9. What happens to your bank account after you die? - AOL

    www.aol.com/finance/what-happens-to-bank-account...

    “When the account holder passes away, the beneficiary must provide evidence to the bank of the account holder’s death, namely a death certificate, and then the bank will distribute the ...