Talk of The Villages Florida - View Single Post - Consequences of handing out inheritance prior to death?
View Single Post
 
Old 04-09-2024, 12:14 PM
Fastskiguy Fastskiguy is offline
Veteran member
Join Date: Sep 2014
Location: Linden
Posts: 587
Thanks: 634
Thanked 286 Times in 180 Posts
Default

Quote:
Originally Posted by retiredguy123 View Post
The key is the cost basis of the stock. With a gift, the recipient of the stock must keep the same cost basis that the giver had. So, if the giver had a cost basis of $10K, the recipient must live with that basis. But, with an inheritance, the cost basis is "stepped up" to the stock value at the time of death (although, in some cases, I think the beneficiary may be able to opt to use the stock value 6 months after death instead). Once the gift or inheritance takes place, the cost basis is set and the owner of the stock must pay a capital gains based on the sale price minus the cost basis. It doesn't make any difference when the giver dies after he made the gift.
That makes perfect sense. It seems like when it comes to appreciated assets, gifts and inheritance are not the same things! Thanks again

Joe