Real Estate Estate Planning

Coordinating trusts, gifting, and step-up basis to transfer real estate wealth across generations tax-efficiently.

Reviewed 9 August 2026 by Keiron Brown, Founder & Editor, CalculateRealEstateROI · Educational estimates only — not investment, financial, tax, or legal advice

Core concepts

Hold strategy

Hold until death for step-up basis benefit.

Trust structures

Revocable living trust + irrevocable trusts for specific purposes.

Lifetime exemption

$13.6M federal exemption (2024) — use carefully across lifetime gifting.

Examples

$5M portfolio in revocable living trust transferring to heirs at stepped-up basis.

Practical applications

High-net-worth investors.
Multi-generational wealth strategies.

Common mistakes

Gifting appreciated property instead of holding.
No estate plan past basic will.