{"id":287061,"date":"2017-08-12T19:44:47","date_gmt":"2017-08-13T00:44:47","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/estate\/probate\/transfer-on-death-tax-implications.html"},"modified":"2025-07-24T15:53:00","modified_gmt":"2025-07-24T20:53:00","slug":"transfer-on-death-tax-implications","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/estate\/probate\/transfer-on-death-tax-implications.html","title":{"rendered":"Tax Implications of Transfers on Death"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n<div class=\"fl-page-articles fl-section-main fl-section-main-full-width\"><h1 class=\"fl-no-margin-top\">Tax Implications of Transfers on Death<\/h1>\n\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw Staff<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team\/aisha-success-esq\/\">Aisha Success, Esq.<\/a>\n                | Last updated\n        <time>\n                            July 24, 2025\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n\n\n    <div class=\"fl-callout-text article-blockquote\">\n        <p>Transfer-on-death (TOD) accounts are estate planning tools that allow assets to pass directly to beneficiaries without probate. While they simplify asset transfer, TOD accounts don&#8217;t eliminate tax obligations. Taxes like estate, inheritance, and capital gains may still apply.<\/p>\n\n    <\/div>\n\n\n\n<figure class=\"wp-block-image fl-no-margin\"><img decoding=\"async\" src=\"https://www.findlaw.com/static/c/images\/image\/upload\/ability-law\/wp-prod\/content-original-images-GettyImages-1292390136.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<h2><b>Paying the Estate&#8217;s Taxes With Account Funds<\/b><\/h2>\n<p>After death,\u00a0<a href=\"https:\/\/www.findlaw.com\/estate\/estate-administration\/estate-administration.html\">your estate administrator<\/a>\u00a0must file your final tax returns, including any estate tax return. The personal administrator must distribute assets to your beneficiaries after paying all taxes. Thus, if you owe taxes, your administrator must pay them before beneficiary distributions. These taxes can include:<\/p>\n<ul>\n<li>\n<p>Federal estate taxes<\/p>\n<\/li>\n<li>\n<p>Federal or state income taxes<\/p>\n<\/li>\n<li>\n<p>Gift taxes<\/p>\n<\/li>\n<\/ul>\n<p>State law may require the beneficiary to contribute toward the payment of the estate tax or inheritance tax bill when the estate does not have other funds available.<\/p>\n<p>A few states allow you to place instructions in your last will and testament or living trust. These instructions require the transfer on death account beneficiary to cover any tax liability. It would be best if you considered tax planning as part of your overall estate plan.<\/p>\n<h2><b>Income Taxes<\/b><\/h2>\n<p>You have full ownership and control of assets in a transfer-on-death account during your lifetime. You can do any of the following:<\/p>\n<ul>\n<li>\n<p>Manage the investments as you see fit<\/p>\n<\/li>\n<li>\n<p>Make additions or withdrawals<\/p>\n<\/li>\n<li>\n<p>Close the account if you wish<\/p>\n<\/li>\n<\/ul>\n<p>The account&#8217;s owner receives all interest, dividends, and other income. Thus, the owner is responsible for paying federal taxes and state taxes on any taxable income.<\/p>\n<h2><b>Estate Taxes<\/b><\/h2>\n<p>The Internal Revenue Service (IRS) imposes an estate tax on the value of all an estate&#8217;s assets at the time of death. Every taxpayer has a lifetime estate tax exemption. In 2023, the estate tax exemption is $12.92 million dollars. Estates valued under that threshold do not pay estate tax; no IRS filing is required. An estate&#8217;s personal representative pays federal estate tax on the value of the taxable estate exceeding the threshold amount.<\/p>\n<p>A handful of\u00a0<a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/state-laws-estate-taxes.html\">states collect estate taxes<\/a>. Of the states that impose the tax, the value of the estate must exceed the tax exemption value before the estate incurs a tax liability.<\/p>\n<p>The tax exemption amount is changeable, so review current\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/estate-tax\" target=\"_blank\" rel=\"noopener\">IRS<\/a>\u00a0and state tax exemption guidelines.<\/p>\n<p>Since a transfer on death account is not a trust, it is part of the decedent&#8217;s estate. It does not avoid or minimize estate taxes.<\/p>\n<h2><b>Inheritance Taxes<\/b><\/h2>\n<p>An\u00a0<a href=\"https:\/\/www.findlaw.com\/estate\/wills\/inheritance-law-and-your-rights.html\">inheritance tax<\/a>\u00a0is a state-imposed tax. You pay this when receiving money or property from a deceased person&#8217;s estate. Unlike an estate tax, beneficiaries pay the inheritance tax. It is usually due shortly after the beneficiary receives funds.<\/p>\n<p>Fortunately, only a handful of states still collect an inheritance tax. Those states with a tax have a relatively high exclusion amount before taxes are due.<\/p>\n<p>Depending on your relationship with the deceased, you may qualify for an exemption or reduction in the amount of inheritance tax owed. For example, most state tax laws exempt a surviving spouse who inherits property from their deceased spouse.<\/p>\n<h2><b>Capital Gains Taxes<\/b><\/h2>\n<p>For tax purposes, transfer-on-death accounts may offer considerable\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/what-are-capital-gains-.html\">capital gains benefits<\/a>. Selling appreciated stocks from your brokerage account can result in a tax liability. You would owe a tax on any profits (capital gains). Capital gains are the difference between the sale price of an investment and the original purchase price (the cost basis) of that investment.<\/p>\n<p>Your tax rate would be your ordinary income tax rate or your capital gains tax rate, depending on how long you have held the stocks.<\/p>\n<p>When you create a transfer-on-death account for a brokerage account, the assets transfer to the beneficiary at your death. The inheritor&#8217;s tax basis is the value at the time of the previous owner&#8217;s date of death.<\/p>\n<p>For example, imagine you purchased 1,000 shares of stock for $10 each. Several years later, the stock value increased to $75 a share. If you sold the stock, you&#8217;d owe a capital gains tax on $65 profit per share or $65,000. With a transfer on death account, the family members receive stock valued at $75 a share, a step-up from the original cost basis. If they sell the stock for that price, they owe no capital gains tax because it sold at its fair market value.<\/p>\n<h2><b>Strategic Transfers as Part of the Estate Plan<\/b><\/h2>\n<p>Transferring property through gifting, beneficiary designations, or titling in a particular way can remove assets from an estate. Taking such steps can make probate more efficient.<\/p>\n<h3><b>Lifetime Gifts<\/b><\/h3>\n<p>Gifting property during your lifetime rather than transferring property\u00a0<a href=\"https:\/\/www.findlaw.com\/estate\/wills\/\">in a will<\/a>\u00a0could be beneficial for tax purposes. You could reduce your taxable estate by implementing planning strategies to minimize tax consequences. You may use gifting to remove assets from your estate without incurring a tax liability.<\/p>\n<p>As of 2023, the annual exclusion amount for gifts is $17,000 per recipient per year. You may make unlimited $17,000 gifts annually without incurring a taxable gift.<\/p>\n<p>These gifts are tax-free to the grantor and the recipient. Gifts exceeding $17,000 per year are subject to\u00a0<a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/estate-and-gift-tax-an-overview.html\">the gift tax<\/a>. Congress can change this amount. It is likely to increase with inflation in the future.<\/p>\n<p>A married couple can double their gift tax exclusion amount. You and your spouse can each give up to $17,000 per recipient per year. For example, in 2023, you and your spouse could jointly give up to $34,000 per recipient per year tax-free.<\/p>\n<h3><b>Beneficiary Designations<\/b><\/h3>\n<p>Beneficiary designations and transfer-on-death accounts are an efficient way to avoid probate court when distributing assets. You must contact the financial institution to add a beneficiary to your account. Beneficiary designations are common for assets such as:<\/p>\n<ul>\n<li>\n<p>Bank accounts<\/p>\n<\/li>\n<li>\n<p>Life insurance policies<\/p>\n<\/li>\n<li>\n<p>Brokerage accounts<\/p>\n<\/li>\n<li>\n<p>Retirement accounts<\/p>\n<\/li>\n<\/ul>\n<p>Although beneficiary designations may make probate more efficient, as discussed above, there may be tax consequences. You must consider potential tax consequences as you develop your estate plan.<\/p>\n<p>Titling property with a transfer-on-death deed is also a way to remove assets from your estate at your death. With a transfer-on-death deed, you can name a beneficiary who becomes the owner after your death. This is an efficient way to transfer real estate at your death.<\/p>\n<p>Your estate can avoid the probate process with careful planning. Lifetime gifts, beneficiary designations, and transfer-on-death deeds can be part of the strategy.<\/p>\n<h2><b>Can an Estate Planning Attorney Evaluate Your TOD Strategy?<\/b><\/h2>\n<p>A transfer-on-death accounts is an efficient way for your loved ones to avoid probate court. However, it may not be the optimal strategy for reducing death tax exposure in some cases. Before setting up a\u00a0<a href=\"https:\/\/www.findlaw.com\/estate\/probate\/transfer-on-death-beneficiary-for-property.html\">transfer on-death account<\/a>, you should review the tax implications of these accounts to determine if this is the most advantageous way to transfer funds to named beneficiaries.<\/p>\n<p>Talk to a local\u00a0<a href=\"https:\/\/lawyers.findlaw.com\/estate-planning\/?fli=dcta?\" target=\"_blank\" rel=\"noopener\">estate planning attorney<\/a>. They will help you understand using transfer-on-death accounts as part of your overall estate plan.<\/p>\n<p>If you need help with creating a will and other estate planning documents you can use an estate planning attorney or an online legal services company, such as <a href=\"https:\/\/legalzoomcominc.pxf.io\/c\/4851649\/2115370\/26746?subId1=transfer-on-death-tax-implications-custom\" rel=\"sponsored noopener\" target=\"_blank\">our trusted partner, LegalZoom<\/a>.<\/p>\n\n\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g id=\"thumbs-up\" clip-path=\"url(#clip0_604_3418)\">\n                        <path id=\"Vector\"\n                              d=\"M6 21H3C2.46957 21 1.96086 20.7893 1.58579 20.4142C1.21071 20.0391 1 19.5304 1 19V12C1 11.4696 1.21071 10.9609 1.58579 10.5858C1.96086 10.2107 2.46957 10 3 10H6M13 8V4C13 3.20435 12.6839 2.44129 12.1213 1.87868C11.5587 1.31607 10.7956 1 10 1L6 10V21H17.28C17.7623 21.0055 18.2304 20.8364 18.5979 20.524C18.9654 20.2116 19.2077 19.7769 19.28 19.3L20.66 10.3C20.7035 10.0134 20.6842 9.72068 20.6033 9.44225C20.5225 9.16382 20.3821 8.90629 20.1919 8.68751C20.0016 8.46873 19.7661 8.29393 19.5016 8.17522C19.2371 8.0565 18.9499 7.99672 18.66 8H13Z\"\n                              stroke=\"#666666\" stroke-width=\"2\" stroke-linecap=\"round\"\n                              stroke-linejoin=\"round\"><\/path>\n                    <\/g>\n                    <defs>\n                        <clipPath id=\"clip0_604_3418\">\n                            <rect width=\"22\" height=\"22\" fill=\"white\"><\/rect>\n                        <\/clipPath>\n                    <\/defs>\n                <\/svg>\n            <\/i>\n        <\/button>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"No\"\n                value=\"no\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">No<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g id=\"thumbs-down\" clip-path=\"url(#clip0_604_3423)\">\n                        <path id=\"Vector\"\n                              d=\"M16 0.999995H18.67C19.236 0.989986 19.7859 1.18813 20.2154 1.55681C20.645 1.9255 20.9242 2.43905 21 3V10C20.9242 10.5609 20.645 11.0745 20.2154 11.4432C19.7859 11.8119 19.236 12.01 18.67 12H16M9.00003 14V18C9.00003 18.7956 9.3161 19.5587 9.87871 20.1213C10.4413 20.6839 11.2044 21 12 21L16 12V0.999995H4.72003C4.2377 0.994543 3.76965 1.16359 3.40212 1.47599C3.0346 1.78839 2.79235 2.22309 2.72003 2.7L1.34003 11.7C1.29652 11.9866 1.31586 12.2793 1.39669 12.5577C1.47753 12.8362 1.61793 13.0937 1.80817 13.3125C1.99842 13.5313 2.23395 13.7061 2.49846 13.8248C2.76297 13.9435 3.05012 14.0033 3.34003 14H9.00003Z\"\n                              stroke=\"#666666\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                    <\/g>\n                    <defs>\n                        <clipPath id=\"clip0_604_3423\">\n                            <rect width=\"22\" height=\"22\" fill=\"white\"\/>\n                        <\/clipPath>\n                    <\/defs>\n                <\/svg>\n            <\/i>\n        <\/button>\n    <\/div>\n    <span class=\"was-this-helpful__taken-action fl-text-sm-bold\"><\/span>\n    <div class=\"was-this-helpful__feedback-container\">\n        <div class=\"was-this-helpful__choose-option-message\" role=\"status\">\n            <p class=\"was-this-helpful__choose-option-message-text\"><\/p>\n        <\/div>\n        <form class=\"was-this-helpful__feedback-form\">\n            <div class=\"was-this-helpful__feedback was-this-helpful__feedback--positive\">\n                <fieldset>\n                    <legend class=\"was-this-helpful__feedback-form-title\" tabindex=\"0\">Why was this helpful?<\/legend>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--understandable\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Easy to understand\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--understandable\"\n                        >Easy to understand<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--solved-problem\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Solved my problem\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--solved-problem\"\n                        >Solved my problem<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--other\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Other\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--other\"\n                        >Other<\/label>\n                    <\/div>\n                <\/fieldset>\n            <\/div>\n            <div class=\"was-this-helpful__feedback was-this-helpful__feedback--negative\">\n                <fieldset>\n                    <legend class=\"was-this-helpful__feedback-form-title\" tabindex=\"0\">Why was this not helpful?<\/legend>\n                    <div class=\"was-this-helpful__choose-option-message\" role=\"status\">\n                        <p class=\"was-this-helpful__choose-option-message-text\"><\/p>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--missing-info\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Missing Information\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--missing-info\"\n                        >Missing the information I need<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--complicated\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Too complicated\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--complicated\"\n                        >Too complicated \/ too many steps<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--dated\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Out of date\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--dated\"\n                        >Out of date<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--negative-other\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Other\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--negative-other\"\n                        >Other<\/label>\n                    <\/div>\n                <\/fieldset>\n            <\/div>\n            <div class=\"was-this-helpful__form-buttons-container\">\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--positive at-feedback-submit fl-button secondary\"\n                    type=\"submit\"\n                >\n                    <span class=\"fl-button-content\">Submit<\/span>\n                    <i\n                        class=\"fa fa-angle-right medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--cancel fl-button primary disabled\"\n                    type=\"reset\"\n                >\n                    <span class=\"fl-button-content\">Cancel<\/span>\n                    <i\n                        class=\"fa fa-times-circle medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n            <\/div>\n        <\/form>\n    <\/div>\n    <div class=\"was-this-helpful__thank-you-message\" role=\"status\">\n        <i class=\"was-this-helpful__thank-you-message-icon fa fa-check\"><\/i>\n        <p class=\"was-this-helpful__thank-you-message-text\" aria-live=\"polite\"><\/p>\n    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"fl-section-sidebar\"><div class=\"fl-editors-summary\" data-testid=\"fl-editors-summary\">\n    \n    <div class=\"fl-editors-summary-content\" data-testid=\"fl-editors-summary-content\">\n                    <h2>Can I Solve This on My Own or Do I Need an Attorney?<\/h2>\n                <div class=\"fl-editors-summary-content-main\" data-testid=\"fl-editors-summary-content-main\">\n            \n        <\/div>\n        <ul class=\"fl-list-style-none\">\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    Complex probate situations usually require a lawyer\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    A lawyer will take these matters seriously and enforce protections\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    Get tailored advice and ask your legal questions\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    Many attorneys offer free consultations\n\n                <\/li>\n                    <\/ul>\n                            <div class=\"fl-editors-summary-content-link fl-flex\" data-testid=\"fl-editors-summary-content-link\">\n                <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                <p class=\"find-attorney\"><a href=\"https:\/\/lawyers.findlaw.com\/probate-estate-administration\/#USER_GEO\/?fli=esum\" title=\"Estate Planning Directory\" target=\"_blank\" rel=\"noopener\">If you need an attorney, browse our directory now.<\/a><\/p>\n\n            <\/div>\n            <\/div>\n<\/div>\n\n\n\n<div class=\"email-subscription fl-mb30\">\n    <div class=\"email-subscription-header\">\n        <div class=\"email-subscription-header-content\">\n            <h3 class=\"fl-callout-sm fl-no-margin\">Stay Up-to-Date With How the Law Affects Your Life<\/h3>\n        <\/div>\n        <div class=\"email-subscription-header-image fl-flex fl-items-end\">\n            <img decoding=\"async\"\n                src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1745902396\/ability-law\/wp-prod\/general-components-subscribe-module-Image-subscribeModule_1\/general-components-subscribe-module-Image-subscribeModule_1.png?_i=AA\"\n                alt=\"\"\n                loading=\"lazy\"\n            \/>\n        <\/div>\n    <\/div>\n\n    <div class=\"email-subscription-content fl-flex fl-flex-wrap\">\n        <div class=\"email-subscription-content-text fl-mb25\">\n            <h4 class=\"fl-no-margin\">Enter your email address to subscribe<\/h4>\n        <\/div>\n\n        <form class=\"email-subscription-content-form\">\n            <input type=\"hidden\" name=\"distributionList\" value=\"latl\" \/>\n            <label for=\"email-subscription-content-form-group-input\" class=\"fl-text-sm-bold\">Email (Required)<\/label>\n            <div class=\"email-subscription-content-form-group\">\n                <input id=\"email-subscription-content-form-group-input\" name=\"email\" autocomplete=\"email\"\/>\n                <button type=\"submit\" aria-label=\"Submit\">\n                    <i class=\"fa fa-angle-right\" aria-hidden=\"true\"><\/i>\n                <\/button>\n            <\/div>\n            <p class=\"email-subscription-content-form-success subscribe-success-message fl-text-sm-bold\" aria-hidden=\"true\" role=\"status\">Thank you for subscribing!<\/p>\n            <p class=\"email-subscription-content-form-error subscribe-error-message fl-text-sm-bold\" role=\"alert\" aria-hidden=\"true\"><\/p>\n\n            <div id=\"email-subscription-content-form-recaptcha\" class=\"email-subscription-content-form-recaptcha subscribe-recaptcha\"\n                data-sitekey=\"0x4AAAAAAABGBEkK9kEeKxO-\"><\/div>\n        <\/form>\n\n        <div class=\"email-subscription-content-footer fl-text-sm\">\n            <p><a href=\"https:\/\/newsletters.findlaw.com\/\" target=\"_blank\" rel=\"noopener\">Learn more about FindLaw\u2019s newsletters<\/a>, including our terms of use and privacy policy.<\/p>\n\n        <\/div>\n    <\/div>\n<\/div>\n\n<div class=\"general-list\">\n    <h3>Helpful Links<\/h3>\n    <ul class=\"fl-list fl-no-margin\">\n                                    <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/estate\/probate\/avoiding-probate.html\">\n                        Helping Loved Ones Avoid Probate\n                    <\/a>\n                <\/li>\n                                                <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/estate\/probate\/do-i-need-a-lawyer-for-probate-.html\">\n                        Do I Need a Lawyer for Probate?\n                    <\/a>\n                <\/li>\n                                                <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/estate\/probate\/probate-process-and-timeline.html\">\n                        Probate Process and Timeline\n                    <\/a>\n                <\/li>\n                        <\/ul>\n<\/div>\n\n\n    <div class=\"popularDirectory\">\n        <div class=\"general-popular-directory \">\n            <div class=\"general-popular-directory-title\">\n                <h3>Popular Directory Searches<\/h3>\n            <\/div>\n            <ul>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/probate-estate-administration\/\" target=\"_blank\" rel=\"noopener\">Probate and Estate Administration Lawyers<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/wills\/\" target=\"_blank\" rel=\"noopener\">Wills Lawyers<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/divorce\/\" target=\"_blank\" rel=\"noopener\">Divorce Lawyers<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/\" target=\"_blank\" rel=\"noopener\">Tax Law Attorneys<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/elder-law\/\" target=\"_blank\" rel=\"noopener\">Elder Law Attorneys<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/trusts\/\" target=\"_blank\" rel=\"noopener\">Trusts Lawyers<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/estate-planning\/\" target=\"_blank\" rel=\"noopener\">Estate Planning Lawyers<\/a><\/li>\n                            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>FindLaw explains transfer-on-death (TOD) accounts, covering probate avoidance, tax implications, and estate planning strategies. Learn more at FindLaw.com.<\/p>\n","protected":false},"author":41135,"featured_media":0,"parent":287044,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"app\/Http\/Controllers\/Templates\/ArticleWithBreadcrumbsController.php","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_autodraft_ids":[],"_cloudinary_featured_overwrite":false,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","footnotes":"","cf_checklist_status":[]},"categories":[2728],"tags":[],"state_laws_tags":[],"flmsa":[],"class_list":["post-287061","page","type-page","status-publish","hentry","category-estate"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/287061","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/users\/41135"}],"replies":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/comments?post=287061"}],"version-history":[{"count":0,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/287061\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/287044"}],"wp:attachment":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/media?parent=287061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/categories?post=287061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/tags?post=287061"},{"taxonomy":"state_laws_tags","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/state_laws_tags?post=287061"},{"taxonomy":"flmsa","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/flmsa?post=287061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}