Don't Gift That Property — Step-Up in Basis & Estate Tax Planning for Highly Appreciated Real Estate
Gifting appreciated real estate to your kids while you're alive could cost your family millions in unnecessary taxes — here's what to do instead. 🏠 Stephen Morris of Advise RE sits down with Afshin Asher of Asher Law Group to break down the most important (and most misunderstood) tax rules around transferring highly appreciated real estate — whether your estate is under the exemption or well above it. From the step-up in basis loophole to valuation discount strategies and the time-sensitive Section 754 election, this video covers what your accountant may not be telling you. ⏱️ Chapters: [00:00] Introduction & Why This Matters for LA Real Estate Owners [00:26] The Scenario: $300K Property Now Worth $3M [00:53] The Dangerous Misconception — Gifting to Avoid Estate Tax [01:25] Who Actually Owes Estate Tax ($15M / $30M Thresholds Explained) [02:01] The Biggest Loophole in the Tax Code: Step-Up in Basis [02:43] Gifting vs. Inheriting — The Cost Basis Trap Explained [03:49] The #1 Takeaway: Never Gift Highly Appreciated Property If You're Under the Exemption [04:53] What If Your Estate Exceeds $30M? The 40% Estate Tax Problem [05:53] Valuation Discount Strategy — LLCs, Lack of Control & Marketability Discounts [07:49] The Trade-Off: Estate Tax Savings vs. Lower Step-Up in Basis [08:29] Income Tax + Estate Tax Planning Must Work Together [08:54] The Section 754 Election — The Step Most Accountants Miss [09:32] Why the 754 Election Must Be Filed the Year Someone Dies [10:02] Recap & How to Get Help with Your Highly Appreciated Real Estate 📩 Have questions about estate tax planning or inherited real estate? Reach out to Advise RE — we work alongside estate attorneys to make sure nothing falls through the cracks. www.advisere.tax [email protected]

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