如果房地产留给下代可以重新按市价为cost base. 那遗产就可以全部免税。

这么看来，做父母的生前用完401K，IRA等储蓄，将房地产留给子女是比较好的estate planning.

所有跟帖： 

• Or take a mortgage on the house as late as you still can get a m -borisg- ♀ (0 bytes) () 10/17/2014 postreply 12:29:00

• Why take a mortgage when you are old? -meowi- ♀ (0 bytes) () 10/17/2014 postreply 17:01:00