??? ????? ????? ?? 50??? ?????? ?? ?? ?? ???? ???? ??? ????? ???? ?? ?? ??????? ?? ??? ??? ??.

??? ? 50?? ????? 40???? 4?? ???? 10?? ??? ???? ??? ????. ???? ?? ??? ?????? ????? ??? ?? ?, ? ??? ????? ??? ??? ?? ???? ?? ??? ????? ??? ??. ? ??? ????? ??? ???? ??? ?? no change ???? ? ????? ??? ???? ???? ???.

???? ??? ???? ?? ?? ????? ??? ?? ???? ???? ??? ?? ??? ?????? ????? ??. ? ???? ??? 100% ??? ???? ???? ???? ?? ?? 100%? ?? ??? ?? ? ? ??.

??? 4?? ???? ???? ??? 40??? ???? ?? ?? ?????? ???, ?? ??? ????? ??? ???? ???? ??? ?? ??? ???? ??? ?? ??? ????? ?? ??.
4?? ???? ?????? ??? ?? ????(?? ?? ????), ??? ? ???? ???? ???? ?? ?, ???? ???? ??? ??. ??? ???? ????? ??????? ??. ??? ??? 40??? ?? ?? ????? ???? ???? ?? ????.

? ?? ?? ?????? ??? ? 4?? ???? ??????? ?? ???.

?? ??? 4?? ??? ?? ????? ????, 4???? ? ??? ???? ??????, ??? ?? ??? ? ??? ????? ??? ????, ??? ???? ?? ???? ???? ? ???, ???? ?? ????? ??? ?? ? ?? ???? ?? ????, ?? ??? ???? ??? ?? ???? ??? ???? ?? ????, ? ??? ?????? ??? ?????? ?? ???? ? ???? ??? ?? ????(?? ?? ???? ??????) ? ??? ???? ?? ?????, ????? ?? ??? ??? ?? ???? ?????? ???? ??.

????? ?? ??? ??????, ???? ????, ?? ?? ????? ? ??? ???, ??????? community property ?? ???, ???? ?? ?? ????? separate property ?? ??????(1)?? ????. ??? ??? ??? ???? ???? vesting (how it is owned) ??? ??, ? ??? ?? ??? tenancy ?? ???(a mode of interest in property), vesting? ???? ??? ??. ?? ?? ??? ?? ??? ???, vesting? husband and wife as community property(with a right of survivor-ship), husband and wife as joint tenany, or husband and wife as tenancy in common ?? ??.

??? ??, ??? ? ??? ??? ??? ??? ??? ??? ?? ??? ? ???? ??? ???.

??? ?? ??? ?? ?? ??? ???? vesting ?? ???? ?? ?? ??? ?? ??? ??????. ?? ??? ???? ??? ? ??? ???(joint tenancy)? ?? ???? ??? ???????? ???? ?? ? ??? ? ???.

??? ???? ?? ?? ??? ???? ??? ???(joint tenancy) ?? ?? ??? a right of survivorship? ?? ???? ??? ???? ????? ??? ??? ?? ???? spouse?? ????? community property ? community property with a right of survivorship ?? tax base ? full step-up? ?? ?? ????? ??? ?? ?? ???? ??? ?? ???(capital gain) ??? ??? ???? ??.

community property(with a right of survivorship)? ??? joint tenancy? ? ????.

?? ??? ?? ???? ?? ???? ?? ??? ?? ???, ???? ??? ??? ???, ??? ? ???, ??? ?? ?????? ??? ??? ??? ?? practice, ?? ?? ???? ? ??? ???? ??????, ?? ????? ????? ???.

(213)748-8888 ??? ?. ??? ????¡¤????