常来本版的应该都知道买借死三部曲，这里有一个问题是第二步借的钱在第三步死后如何处理的问题。就我的理解，outstanding debt需要用deceased person’s estate来偿还，但是（1）如果一个人有非常多类别的资产，如何确认要用哪类资产/哪个账户的资产/甚至具体到哪个股票仓位来还债呢？用Will能指定这条吗？（2）如果死后还债的过程中需要liquidate资产，那产生的capital gain还需要交税吗？税率如何确定呢？ 
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说白了就是后人要够听话；其实我觉得人都不在了你还操这心干嘛……后人乱卖你能气的爬起来揍一顿再躺回去吗？
房产来说，先过户后卖房；过户的时候继承人收到房子之后自动cost basis step up到过户当天的market fair value，如果马上买的话，税务上就当作0 gain所以不用交税。股票应该类似。
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感觉真的能到这一步了应该会有遗产律师或者顾问帮你搞定了
对于这个顺序有疑问，按理说应该是先还债再继承？这样的话就不能先step up了
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Google is your friend……
大部分债务由遗产支付。房贷可以继承，所以让继承人卖房还贷就行。也可以由遗产执行人/遗嘱卖，这可以由遗嘱指定。
margin loan不能继承。但是遗产执行的时候就已经是step up basis了。
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我之前写过estate与decedent是不同的税务实体。那么step up发生在哪一步，有必要澄清一下。
Step up basis定义在Sec. 1014 (a):
(a) In general
Except as otherwise provided in this section, the basis of property in the hands of a person acquiring the property from a decedent or to whom the property passed from a decedent shall, if not sold, exchanged, or otherwise disposed of before the decedent’s death by such person, be—
(1) the fair market value of the property at the date of the decedent’s death,
从decedent获得的资产，cost basis按照decedent去世时计算。
这就是常说的，去世时资产的cost basis step-up。
(b) Property acquired from the decedent
For purposes of subsection (a), the following property shall be considered to have been acquired from or to have passed from the decedent:
(1) Property acquired by bequest, devise, or inheritance, or by the decedent’s estate from the decedent;
从estate处获得的资产，都认为是从decedent获得的。所以虽然decedent与estate是不同的实体，但进入estate的资产都获得了stepped-up basis。
Publication 559 在讲解Sale of decedent’s residence时明确了这一点
Basis of property.
The basis used to figure gain or loss for property the estate receives from the decedent usually is its fair market value at the date of death. See Basis of Inherited Property under Other Tax Information, earlier, for other basis in inherited property.
反过来，不在estate中的资产，例如irrevokable trust，生前的ownership就变成了trust，从这个trust当中获得的资产，不是从decedent获得的，于是不可以step up basis。
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死都死了还要想这么多 人生真是太艰难了 
是啊，死了管他****