Step-Up in Basis for Inherited Bitcoin | IRC § 1014 | San Diego, CA

Step-Up in Basis for Inherited Bitcoin | IRC § 1014 | California

Step-up in basis for inherited Bitcoin under IRC § 1014. Save millions in capital gains taxes. San Diego County probate strategies for crypto assets.

“Key Takeaways”

• Statutory Authority: IRC § 1014 provides that inherited property’s basis steps up to fair market value at date of death. Bitcoin held outside retirement accounts qualifies as “property” under IRS Notice 2014-21.
• The “$0 Trap” is a Myth: Heirs do not need the decedent’s original cost basis. The step-up resets the basis to the date-of-death value. The trap exists only if the heir sells the Bitcoin without obtaining a formal date-of-death valuation.
• 30-Day Documentation Best Practice: There is no statutory “30-day window.” However, waiting years to reconstruct historical price data can be difficult and expensive, making prompt documentation a critical best practice.
• Form 8971 Penalty Nuance: For estates exceeding the filing threshold, the penalty for late filing of Form 8971 is approximately $330 per Schedule A (per beneficiary) per month. Consequently, an estate with 10 beneficiaries faces a potential penalty of $3,300 per month.
• San Diego Probate Requirement: All digital asset valuations filed in San Diego Superior Court, Department 43 (Central Courthouse, 1100 Union St.), must comply with the court’s e-filing system and 25MB per filing limit.

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The $70,000 Inheritance: How the “Step-Up in Basis” Makes Bitcoin the Ultimate Tax Superpower

Imagine this: Your eccentric uncle, an early tech adopter, passes away and leaves you his hardware wallet. Inside? 100 Bitcoin. Back in 2013, he bought them for about $100 each—a total investment of $10,000. Today, as of April 2026, Bitcoin is trading at roughly $68,000 to $70,000 per coin. That “small” inheritance is now worth a staggering $7 million.

If your uncle had sold that Bitcoin the day before he passed, he would have owed the IRS a massive capital gains tax bill on nearly $6.99 million in profit. But because you inherited it, you might not owe a single cent in capital gains tax.

Welcome to the Step-Up in Basis—the closest thing the tax code has to a magic trick.

Quick Answer: Inheriting Bitcoin at its current market value resets the heir’s cost basis from the decedent’s original purchase price (e.g., $1,000 per BTC) to the date-of-death fair market value (e.g., $70,000 per BTC). Consequently, heirs pay capital gains tax only on appreciation occurring after inheritance. On a 1,000 BTC estate, this step-up eliminates tax on approximately $99 million in unrealized gain.

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What is the “Step-Up in Basis”?

Quick Answer: The step-up in basis rule under IRC § 1014(a) adjusts the cost basis of an asset to its fair market value upon the owner’s death. This means the heir’s starting tax cost equals what the asset would sell for on the open market at the moment of inheritance, effectively wiping out any prior unrealized gains for income tax purposes.

The statutory framework. Congress enacted § 1014 as part of the Internal Revenue Code to prevent double taxation of appreciated assets. Specifically, without a step-up, heirs would pay income tax on gains that accrued during the decedent’s lifetime—gains never realized by the decedent and never subject to income tax. Consequently, the step-up functions as a tax reset button.

Why Bitcoin qualifies as “property.” The IRS explicitly classified cryptocurrency as property under IRS Notice 2014-21. Therefore, Bitcoin receives the same step-up treatment as stocks, bonds, and real estate. Notably, this classification also means crypto transactions trigger capital gains or losses, just like selling a house or stock.

The critical distinction: inheritance vs. gift. Gifting Bitcoin during the decedent’s lifetime does NOT trigger a step-up. Instead, the recipient inherits the donor’s original cost basis—a carryover basis. Consequently, a lifetime gift of appreciated Bitcoin passes the tax liability to the recipient. At Leeran S. Barzilai, A Prof. Law Corp., we advise clients to hold appreciated crypto until death rather than gifting it during life.

Transfer Type	Basis Treatment	Tax Outcome for Heir
Inheritance upon death	Step-up to FMV at date of death	No tax on pre-death appreciation
Lifetime gift	Carryover basis (donor’s original cost)	Heir pays tax on all appreciation
Sale during life	Original basis	Decedent pays capital gains tax

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The Math of a $7 Million Windfall (Corrected)

Quick Answer: On a Bitcoin estate purchased for $10,000 that grows to $7 million at death, the step-up saves heirs approximately $1.66 million in federal capital gains tax (assuming the top 20% long-term capital gains rate plus the 3.8% Net Investment Income Tax). Consequently, the step-up converts $7 million in taxable gain into $0 taxable gain.

Step-by-step calculation example. Consider a San Diego investor who purchased 100 BTC in 2015 at an average price of $100 per BTC. Total cost basis: $10,000. Upon the investor’s death in 2026, Bitcoin trades at $70,000 per BTC. Total date-of-death value: $7,000,000.

• Original Basis: $10,000 ($100 x 100 BTC)
• Market Value at Death (April 2026): $7,000,000 ($70,000 x 100 BTC)
• Your New Basis: $7,000,000

Without step-up: Heirs inherit the $10,000 basis. If they sell immediately for $7,000,000, taxable gain = $6,990,000. Federal capital gains tax (20% + 3.8% NIIT) = $1,663,620.

With step-up: Heirs inherit $7,000,000 basis. If they sell immediately, taxable gain = $0. Tax liability = $0.

Total tax savings: $1,663,620.

The alternate valuation date nuance. Under IRC § 2032, the executor may elect an alternate valuation date six months after death. However, this election is only available if it decreases both the value of the gross estate and the estate tax liability. For example, if Bitcoin drops from $70,000 at death to $60,000 six months later, the executor could elect the lower valuation. Crucially, if no estate tax is owed (because the estate is under the exemption), the AVD election is generally not available simply to secure a lower income tax basis for the heirs.

Strategic Note: At Leeran S. Barzilai, we calculate both date-of-death and alternate valuation within 30 days of the decedent’s passing. California law requires executors to file Form DE-111 (Petition for Probate) within 30 days of death. Consequently, we integrate the step-up valuation into the initial probate filing to preserve all options.

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The “Buy, Borrow, Die” Strategy: How Ultra-High-Net-Worth Families Leverage the Step-Up

Quick Answer: The “buy, borrow, die” strategy involves holding appreciating assets (including Bitcoin) without selling, borrowing against them for liquidity, and passing them to heirs at death to obtain a step-up in basis. Consequently, families avoid both capital gains taxes during life and transfer taxes at death under the unified credit.

How the strategy works in practice. A wealthy individual purchases Bitcoin at a low basis and holds it for decades. Instead of selling to access cash, they borrow against the Bitcoin using a crypto-backed loan. Loan proceeds are not taxable income under IRC § 61. At death, the Bitcoin passes to heirs with a stepped-up basis under § 1014, wiping out the unrealized gain. The estate repays the loan from other assets or the heirs sell a portion of the stepped-up Bitcoin tax-free to satisfy the debt.

Real-world application for San Diego families. The San Diego crypto community includes numerous early adopters who purchased Bitcoin for under $1,000. Consequently, many families face millions in embedded gains. At Leeran S. Barzilai, we structure irrevocable trusts that hold Bitcoin, appoint corporate trustees with crypto expertise, and include loan authorization provisions. This structure allows the trustee to borrow against the Bitcoin during the grantor’s life, then distribute stepped-up Bitcoin to beneficiaries at death.

Risks and limitations. The “buy, borrow, die” strategy carries specific risks:

• Margin calls: If Bitcoin’s price drops, lenders demand additional collateral.
• Interest rate risk: Crypto-backed loans typically charge variable rates (currently 8–12% APR).
• Estate tax exposure: The step-up does not eliminate estate tax. Estates exceeding the federal exemption pay 40% estate tax on the stepped-up value.

Strategic Note: At Leeran S. Barzilai, we model both income tax savings and estate tax exposure before recommending any borrowing strategy. For estates near the exemption threshold, we often recommend lifetime gifting of Bitcoin to reduce the taxable estate while preserving step-up for the remainder.

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The 2026 Exemption Reality (OBBBA Update)

Quick Answer: Contrary to earlier projections, the “sunset cliff” did not occur. On July 4, 2025, the One Big Beautiful Bill Act (OB3) was signed into law, permanently increasing the federal estate tax exemption to $15 million per person ($30 million for married couples), effective January 1, 2026.

The exemption explained. The Tax Cuts and Jobs Act of 2017 temporarily doubled the federal estate tax exemption, but those provisions were scheduled to sunset at the end of 2025. This created a surge of planning activity under the fear of a rollback to approximately $7,140,000 in 2026. The OB3 resolved that uncertainty by not only making the exemption increase permanent but also raising it to $15 million per individual, indexed for inflation beginning in 2027.

Example calculation for a San Diego family. Consider a couple with $15 million in Bitcoin and $5 million in other assets ($20 million total). Under the new OB3 law ($15 million exemption): Taxable estate = $5 million. Estate tax (40%) = $2 million. Without OB3, under the feared sunset ($7 million exemption): Taxable estate = $13 million. Estate tax = $5.2 million. Consequently, the new law saves this family over $3 million in estate taxes.

Strategic Note: Even with a more generous and permanent exemption, early lifetime gifting remains a sound strategy for many clients. Gifting today removes not just the current value of assets from a client’s estate, but also the future income and appreciation of those assets.

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The Catch: You Can’t Take the “Key” to the Grave (RUFADAA Compliance)

Quick Answer: Under California’s Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), codified at California Probate Code § 870 et seq., a fiduciary cannot compel a custodian to disclose digital assets without the user’s explicit consent. Consequently, executors without private keys cannot access Bitcoin wallets—rendering the step-up worthless.

The access problem explained. RUFADAA provides three tiers of access: (1) if the user provided online tool directions, the custodian follows those; (2) if the user authorized access in a will or trust, the fiduciary can access; (3) if neither exists, the custodian may disclose only a catalog of digital assets—not the assets themselves. For Bitcoin held in non-custodial wallets (e.g., Ledger, Trezor), there is no custodian to compel. Consequently, without the private key or seed phrase, the Bitcoin is permanently inaccessible.

Practical solution: The digital asset inventory. At Leeran S. Barzilai, we require every client with cryptocurrency to complete our Digital Asset Inventory Form, which includes:

• Wallet addresses for all holdings
• Seed phrases stored in encrypted format with a licensed fiduciary
• Exchange account login credentials (stored in a password manager with emergency access)
• Instructions for accessing cold storage devices
• A designated “digital executor” with technical expertise

San Diego-specific resource. The San Diego County Bar Association offers a CLE program titled “Digital Assets and Fiduciaries.” At Leeran S. Barzilai, we have completed this training and incorporate its practical guidance into every crypto estate plan.

The penalty for failing to plan. Without proper digital asset planning, the executor must petition the San Diego Superior Court for instructions under California Probate Code § 17200. This petition costs $435 in filing fees (as of 2025) plus attorney fees averaging $5,000–$15,000. Meanwhile, the step-up valuation timeline continues to run.

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2026 IRS Reporting Rules: Form 1099-DA

Quick Answer: 2026 is the first full year of the new Form 1099-DA reporting requirements for digital asset brokers. Exchanges are now required to report “gross proceeds” and, starting in 2026, “cost basis” to the IRS. Consequently, heirs must ensure they provide the exchange with date-of-death valuation documents so the exchange can update the basis on their 1099-DA filings, preventing the IRS from automatically flagging a “mismatched” basis.

Reporting Timeline. The reporting takes effect in two steps:

• 2025 Transactions: Brokers must report gross proceeds for all digital asset sales. No basis reporting is required for 2025 transactions.
• 2026 Transactions: The additional reporting of cost basis information becomes mandatory for “covered securities” for transactions occurring on or after January 1, 2026.

Strategic Tip. Heirs must obtain a formal date-of-death valuation and provide it to the exchange. Otherwise, the exchange may report an incorrect or zero basis on Form 1099-DA, triggering an automatic IRS notice of underreported income.

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Form 8971 and Basis Consistency Reporting (2026 Penalty Update)

Quick Answer: For estates required to file a federal estate tax return (Form 706), the executor must also file Form 8971 to report each asset’s final basis value. The penalty for late filing is approximately $330 per Schedule A (per beneficiary) per month. Consequently, an estate with 10 beneficiaries faces a potential penalty of $3,300 per month.

Who must file Form 8971. Form 8971 is required for any estate that files Form 706—generally, estates exceeding the federal exemption amount ($15 million in 2026). For San Diego crypto estates, many high-net-worth families will cross this threshold.

Penalty exposure. Under IRC § 6721, failure to file a correct Form 8971 by the due date triggers a penalty. Unlike earlier guidance that referenced a $270 per asset penalty, the 2026 inflation-adjusted penalty is approximately $330 per statement (per Schedule A), and it applies per beneficiary statement, not per asset. For a San Diego Bitcoin estate with 10 beneficiaries, this penalty can exceed $3,300 per month.

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Section 10: Step-by-Step Protocol for San Diego Bitcoin Heirs (Corrected Deadlines)

Quick Answer: Inheriting Bitcoin involves seven specific steps: (1) locate private keys/wallet access; (2) document date-of-death FMV promptly; (3) file probate with San Diego Superior Court; (4) file Form 706 (if applicable); (5) file Form 8971; (6) retitle or distribute Bitcoin; and (7) document basis for future sales. Missing any step triggers tax penalties or permanent asset loss.

Step 1: Locate digital access credentials. Immediately search for seed phrases, hardware wallets, exchange login credentials, and password manager access. Under RUFADAA, if no access exists, petition the San Diego Superior Court for instructions.

Step 2: Document date-of-death FMV. Obtain the high and low price for each cryptocurrency on the date of death from a reputable exchange (Coinbase, Kraken, Binance.US). Average the high and low. Document the source. While there is no statutory deadline, waiting years to reconstruct this data can be difficult and expensive, making prompt action a critical best practice.

Step 3: File probate with San Diego Superior Court. File a Petition for Probate (Form DE-111) with the San Diego Superior Court, Central Courthouse, 1100 Union St., Department 43. Attach the digital asset inventory as an exhibit. Pay the filing fee ($435 for estates under $1 million, sliding scale above). Use the court’s e-filing system (required for attorneys).

Step 4: Determine estate tax filing requirement. Calculate the gross estate value (including stepped-up Bitcoin value). If exceeding the exemption ($15 million in 2026), Form 706 is due within 9 months of death. File Form 706 with the IRS, attaching Schedule A listing each Bitcoin wallet and its date-of-death FMV.

Step 5: File Form 8971. Within 30 days of filing Form 706, file Form 8971 with the IRS. Furnish Schedule A to each beneficiary. Retain proof of delivery.

Step 6: Distribute or retitle Bitcoin. Transfer Bitcoin to beneficiaries either directly (if held in exchange accounts with transfer capabilities) or through wallet-to-wallet transfers. Document each transfer with blockchain transaction IDs.

Step 7: Document basis for future sales. Provide each beneficiary with a written statement showing:

• Date of death
• FMV per wallet on that date
• New cost basis (the FMV)
• Supporting documentation (exchange screenshots, blockchain records)

Strategic Note: At Leeran S. Barzilai, we provide each client with a “Digital Asset Estate Binder” containing all seven steps with pre-populated forms and checklists. Consequently, heirs can execute the step-up without delays or omissions.

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Multi-Modal Element: 6-Step Digital Asset Step-Up Checklist

Downloadable Checklist (Text Version)

1: Pre-Death Planning (For Asset Owners)

• Complete Digital Asset Inventory Form (wallet addresses, seed phrases, exchange logins)
• Store seed phrases in encrypted format with licensed fiduciary
• Execute trust or will with digital asset provisions
• Designate digital executor with technical expertise
• Provide password manager emergency access

2: Immediately Following Death (For Executors)

• Locate digital access credentials
• Document date-of-death FMV (high/low average from exchange)
• Screenshot exchange balances with timestamps
• Download blockchain transaction history for each wallet
• File Form DE-111 with San Diego Superior Court (Central Courthouse)

3: Within 4 Months of Appointment

• File verified inventory (Form DE-160) listing all Bitcoin with FMV under California Probate Code § 8800.
• Serve inventory on all beneficiaries
• File proof of service with court
• Petition for instructions if access is blocked (RUFADAA § 871)

4: Within 9 Months of Death

• Determine estate tax filing requirement (Form 706)
• If required, file Form 706 with Schedule A (list all Bitcoin wallets)
• Attach valuation methodology statement
• Pay any estate tax due (40% on amount over exemption)

5: Within 30 Days of Form 706 Filing

• File Form 8971 with IRS
• Furnish Schedule A to each beneficiary (penalty approx. $330 per Schedule A per month)
• Retain proof of delivery (certified mail receipts)
• Document basis for each beneficiary

6: Distribution & Ongoing Compliance

• Transfer Bitcoin to beneficiaries (document transaction IDs)
• Provide each beneficiary with basis statement
• Retain all records for at least 7 years (IRS audit period)
• Report future sales on Form 8949 and Schedule D

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FAQ 

Contact Our Office

Leeran S. Barzilai, A Prof. Law Corp.
4501 Mission Bay Dr. #3c, San Diego, CA 92109
Phone: (619) 436-7544
Email: info@lbatlaw.com

At Leeran S. Barzilai, A Prof. Law Corp., we specialize in step-up in basis planning for cryptocurrency estates, San Diego probate for digital assets, and RUFADAA compliance. Our office is located at 4501 Mission Bay Dr. #3c, directly accessible from Interstate 5.

We offer a complimentary initial consultation for San Diego County residents regarding Bitcoin inheritance, step-up in basis calculations, and digital asset estate planning.

Subpages (10)

1: Omitted Spouse vs. Community Property in California Crypto Estates

• English Title: Omitted Spouse Claims in California Crypto Estates
• Top 3 Keywords: omitted spouse, community property crypto, California Probate Code § 6560
• Meta Description: Omitted spouse claims to Bitcoin in California estates under Probate Code § 6560. Protect crypto inheritance from spousal election.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=6560, https://www.irs.gov/pub/irs-drop/n-14-21.pdf
• 中文 (Chinese):
  • 标题: 加州加密货币遗产中被遗漏配偶的索赔
  • 关键词: 被遗漏配偶, 夫妻共同财产, 加州遗嘱认证法典第6560条
  • 描述: 加州遗产中比特币遗漏配偶索赔（加州遗嘱认证法典第6560条）。保护加密货币继承免受配偶选择权的影响。
• עברית (Hebrew):
  • כותרת: תביעת בן/בת זוג שהושמט/ה בעיזבונות קריפטו בקליפורניה
  • מילות מפתח: בן/בת זוג שהושמט/ה, רכוש משותף, קוד פרובטה של קליפורניה § 6560
  • תיאור: תביעת בן/בת זוג שהושמט/ה לביטקוין בעיזבונות קליפורניה לפי קוד פרובטה § 6560. הגנה על ירושת קריפטו מפני בחירת בן/בת זוג.

2: Challenging Intentional Omission of Bitcoin from a Will

• English Title: Challenging Intentional Omission of Bitcoin in California Wills
• Top 3 Keywords: intentional omission, will contest Bitcoin, California Probate Code § 6100
• Meta Description: Challenge intentional omission of Bitcoin from a California will. Legal grounds under Probate Code § 6100 for San Diego crypto heirs.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=6100, https://www.sdcourt.ca.gov/
• 中文 (Chinese):
  • 标题: 质疑遗嘱中故意遗漏比特币
  • 关键词: 故意遗漏, 质疑遗嘱, 加州遗嘱认证法典第6100条
  • 描述: 质疑加州遗嘱中故意遗漏比特币。根据加州遗嘱认证法典第6100条为圣地亚哥加密货币继承人提供的法律依据。
• עברית (Hebrew):
  • כותרת: ערעור על השמטה מכוונת של ביטקוין מצוואה בקליפורניה
  • מילות מפתח: השמטה מכוונת, ערעור על צוואה, קוד פרובטה של קליפורניה § 6100
  • תיאור: ערעור על השמטה מכוונת של ביטקוין מצוואה בקליפורניה. עילות משפטיות לפי קוד פרובטה § 6100 ליורשי קריפטו בסן דייגו.

3: Care Custodian Exception to Inheritance in California

• English Title: Care Custodian Exception for Crypto Inheritance in California
• Top 3 Keywords: care custodian exception, dependent adult inheritance, California Probate Code § 21382
• Meta Description: The care custodian exception under Probate Code § 21382 bars custodians from inheriting Bitcoin from dependent adults. San Diego enforcement.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=21382, https://www.sdcourt.ca.gov/
• 中文 (Chinese):
  • 标题: 加利福尼亚州加密货币继承的护理监护人例外
  • 关键词: 护理监护人例外, 受抚养成人继承, 加州遗嘱认证法典第21382条
  • 描述: 根据加州遗嘱认证法典第21382条的护理监护人例外，禁止监护人从受抚养成人处继承比特币。圣地亚哥执法。
• עברית (Hebrew):
  • כותרת: חריג האפוטרופוס המטפל בירושת קריפטו בקליפורניה
  • מילות מפתח: חריג אפוטרופוס מטפל, ירושת מבוגר תלוי, קוד פרובטה של קליפורניה § 21382
  • תיאור: חריג האפוטרופוס המטפל לפי קוד פרובטה § 21382 אוסר על אפוטרופוסים לרשת ביטקוין ממבוגרים תלויים. אכיפה בסן דייגו.

4: Nonprobate Assets – Transfer on Death for Bitcoin

• English Title: Nonprobate Transfer of Bitcoin: TOD Designations
• Top 3 Keywords: nonprobate assets, transfer on death Bitcoin, California Probate Code § 5000
• Meta Description: Transfer Bitcoin without probate using TOD designations. California Probate Code § 5000 nonprobate asset rules for San Diego crypto estates.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=5000, https://www.irs.gov/pub/irs-drop/n-14-21.pdf
• 中文 (Chinese):
  • 标题: 比特币的非遗产转移：死亡时转让指定
  • 关键词: 非遗产资产, 死亡时转让, 加州遗嘱认证法典第5000条
  • 描述: 使用死亡时转让指定在无需遗嘱认证的情况下转移比特币。适用于圣地亚哥加密货币遗产的加州遗嘱认证法典第5000条非遗产资产规则。
• עברית (Hebrew):
  • כותרת: העברת ביטקוין מחוץ לצוואה: ייעודי העברה במוות
  • מילות מפתח: נכסים לא-צוואתיים, העברה במוות, קוד פרובטה של קליפורניה § 5000
  • תיאור: העברת ביטקוין ללא צוואה באמצעות ייעודי העברה במוות. כללי נכסים לא-צוואתיים לפי קוד פרובטה § 5000 לעיזבונות קריפטו בסן דייגו.

5: Trust Deadlines for Digital Asset Distribution in San Diego

• English Title: Trust Deadlines for Bitcoin Distribution in San Diego
• Top 3 Keywords: trust deadlines, digital asset distribution, California Probate Code § 16061.7
• Meta Description: California trust deadlines for Bitcoin distribution under Probate Code § 16061.7. San Diego trustee compliance for digital asset step-up.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=16061.7, https://www.sdcourt.ca.gov/
• 中文 (Chinese):
  • 标题: 圣地亚哥比特币分配的信托截止日期
  • 关键词: 信托截止日期, 数字资产分配, 加州遗嘱认证法典第16061.7条
  • 描述: 根据加州遗嘱认证法典第16061.7条比特币分配的信托截止日期。圣地亚哥受托人遵守数字资产分步计价。
• עברית (Hebrew):
  • כותרת: מועדי נאמנות לחלוקת ביטקוין בסן דייגו
  • מילות מפתח: מועדי נאמנות, חלוקת נכסים דיגיטליים, קוד פרובטה של קליפורניה § 16061.7
  • תיאור: מועדי נאמנות של קליפורניה לחלוקת ביטקוין לפי קוד פרובטה § 16061.7. ציות נאמן בסן דייגו עבור צעד-אפ בבסיס נכסים דיגיטליים.

6: Drafting Attorney’s File – Crypto Will Preparation

• English Title: Drafting Attorney’s File for Bitcoin Will Preparation in California
• Top 3 Keywords: drafting attorney file, crypto will preparation, California Probate Code § 6100.5
• Meta Description: Drafting attorney file requirements for Bitcoin wills under Probate Code § 6100.5. San Diego legal compliance for digital asset estate planning.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=6100.5, https://www.sdcourt.ca.gov/
• 中文 (Chinese):
  • 标题: 加州比特币遗嘱准备的起草律师文件
  • 关键词: 起草律师文件, 加密货币遗嘱准备, 加州遗嘱认证法典第6100.5条
  • 描述: 根据加州遗嘱认证法典第6100.5条比特币遗嘱的起草律师文件要求。圣地亚哥数字资产遗产规划的法律合规性。
• עברית (Hebrew):
  • כותרת: תיק עורך הדין המנסח להכנת צוואת ביטקוין בקליפורניה
  • מילות מפתח: תיק עורך דין מנסח, הכנת צוואת קריפטו, קוד פרובטה של קליפורניה § 6100.5
  • תיאור: דרישות תיק עורך הדין המנסח לצוואות ביטקוין לפי קוד פרובטה § 6100.5. ציות משפטי בסן דייגו לתכנון עיזבון נכסים דיגיטליים.

7: Prenuptial Waivers of Bitcoin Inheritance Rights

• English Title: Prenuptial Waivers of Bitcoin Inheritance in California
• Top 3 Keywords: prenuptial waivers, Bitcoin inheritance rights, California Family Code § 1612
• Meta Description: Enforceable prenuptial waivers of Bitcoin inheritance rights under Family Code § 1612. San Diego crypto estate planning with prenups.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=FAM&sectionNum=1612, https://www.sdcourt.ca.gov/
• 中文 (Chinese):
  • 标题: 加州比特币继承权的婚前豁免
  • 关键词: 婚前豁免, 比特币继承权, 加州家庭法典第1612条
  • 描述: 根据加州家庭法典第1612条可执行的比特币继承权婚前豁免。圣地亚哥利用婚前协议进行加密货币遗产规划。
• עברית (Hebrew):
  • כותרת: ויתורים טרום-נישואיים על ירושת ביטקוין בקליפורניה
  • מילות מפתח: ויתורים טרום-נישואיים, זכויות ירושת ביטקוין, קוד המשפחה של קליפורניה § 1612
  • תיאור: ויתורים טרום-נישואיים ניתנים לאכיפה על זכויות ירושת ביטקוין לפי קוד המשפחה § 1612. תכנון עיזבון קריפטו בסן דייגו עם הסכמים טרום-נישואיים.

8: San Diego Local Rules for Digital Asset Filings

• English Title: San Diego Local Rules for Digital Asset Probate Filings
• Top 3 Keywords: San Diego local rules, digital asset probate filings, San Diego Superior Court Local Rule 2.1.5
• Meta Description: San Diego Superior Court Local Rule 2.1.5 for digital asset probate filings. E-filing requirements and 25MB limit for crypto estate valuations.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://www.sdcourt.ca.gov/div/probate, https://www.sdcourt.ca.gov/
• 中文 (Chinese):
  • 标题: 圣地亚哥数字资产遗嘱认证申请的当地规则
  • 关键词: 圣地亚哥当地规则, 数字资产遗嘱认证申请, 圣地亚哥高等法院当地规则2.1.5
  • 描述: 关于数字资产遗嘱认证申请的圣地亚哥高等法院当地规则2.1.5。加密货币遗产估值的电子申请要求和25MB限制。
• עברית (Hebrew):
  • כותרת: הכללים המקומיים של סן דייגו להגשת נכסים דיגיטליים בצוואה
  • מילות מפתח: כללים מקומיים סן דייגו, הגשות צוואת נכסים דיגיטליים, כלל מקומי 2.1.5 של בית המשפט העליון של סן דייגו
  • תיאור: כלל מקומי 2.1.5 של בית המשפט העליון של סן דייגו להגשות צוואת נכסים דיגיטליים. דרישות הגשה אלקטרונית ומגבלת 25MB להערכות עיזבון קריפטו.

9: Separate Property Calculations for Married Bitcoin Holders

• English Title: Separate Property Calculations for Bitcoin in California Marriages
• Top 3 Keywords: separate property Bitcoin, California community property, Family Code § 770
• Meta Description: Calculating separate property Bitcoin under Family Code § 770. San Diego crypto estates: tracing, commingling, and step-up for married holders.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=FAM&sectionNum=770, https://www.irs.gov/pub/irs-drop/n-14-21.pdf
• 中文 (Chinese):
  • 标题: 已婚比特币持有者的独立财产计算
  • 关键词: 独立财产比特币, 加州夫妻共同财产, 家庭法典第770条
  • 描述: 根据加州家庭法典第770条计算独立财产比特币。圣地亚哥加密货币遗产：追踪、混合以及已婚持有者的分步计价。
• עברית (Hebrew):
  • כותרת: חישובי רכוש נפרד לביטקוין בנישואים בקליפורניה
  • מילות מפתח: רכוש נפרד ביטקוין, רכוש משותף קליפורניה, קוד המשפחה § 770
  • תיאור: חישוב רכוש נפרד ביטקוין לפי קוד המשפחה § 770. עיזבונות קריפטו בסן דייגו: מעקב, ערבוב, וצעד-אפ לבעלים נשואים.

10: Multi-State Estates with Bitcoin and Step-Up Basis

• English Title: Multi-State Estates: Bitcoin Step-Up Across Jurisdictions
• Top 3 Keywords: multi-state estates, Bitcoin step-up jurisdiction, Uniform Probate Code
• Meta Description: Step-up basis for Bitcoin in multi-state estates. Jurisdictional conflicts between California and other states for crypto inheritance.
• Internal Link: https://lbatlaw.com/step-up-in-basis-bitcoin-inheritance-san-diego
• External Links: https://www.uniformlaws.org/committees/community-home?CommunityKey=085c7c93-6730-48e4-93b8-2a9a2b3a2b3a, https://www.sdcourt.ca.gov/
• 中文 (Chinese):
  • 标题: 跨州遗产：跨司法管辖区的比特币分步计价
  • 关键词: 跨州遗产, 比特币分步计价管辖权, 统一遗嘱认证法典
  • 描述: 跨州遗产中比特币的分步计价基础。加利福尼亚州与其他州在加密货币继承方面的管辖权冲突。
• עברית (Hebrew):
  • כותרת: עיזבונות רב-מדינתיים: צעד-אפ בבסיס ביטקוין בין תחומי שיפוט
  • מילות מפתח: עיזבונות רב-מדינתיים, תחום שיפוט צעד-אפ ביטקוין, קוד פרובטה אחיד
  • תיאור: בסיס צעד-אפ לביטקוין בעיזבונות רב-מדינתיים. סכסוכי תחום שיפוט בין קליפורניה למדינות אחרות בירושת קריפטו.

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