
California Double Step-Up in Basis When a Spouse Dies
When the first spouse dies, both halves of California community property get a full step-up in basis (IRC 1014(b)(6)), wiping out most capital gains tax.
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When the first spouse dies, both halves of California community property get a full step-up in basis (IRC 1014(b)(6)), wiping out most capital gains tax.

California estate planning basics. Learn the core documents you need, how to avoid probate, and steps to protect your family and assets.

California executor duties and responsibilities. Learn your legal obligations, deadlines, and how to fulfill your role as personal representative.

California executor guide. Learn what an executor does in probate, legal requirements, timeline, fees, and how to fulfill your role.

California exempt property in probate. Learn what surviving spouses and children can claim as exempt from creditors under Probate Code 6500.

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California family allowance in probate. Learn how spouses and children receive support during probate under Probate Code 6540.

How much family allowance a surviving spouse can get and how to request it under California Probate Code 6540, what courts call reasonable, plus priority.

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California IAEA explained. Learn how Independent Administration reduces court supervision and when to request full vs limited authority.
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