Ian Bryzek, CPA
How should brokerage assets be shown in the estate-tax file?
Brokerage holdings need position-level statements as of the valuation date, not a single account total from memory.
Cash, securities, accrued income, and transfers after death can all affect how the estate-tax schedule is built.
Ask the custodian for date-specific holdings and keep later trade activity out of the estate-tax value column unless the facts require separate treatment.
What to keep with the file
Ask the custodian for date-specific holdings and keep later trade activity out of the estate-tax value column unless the facts require separate treatment.
What to do next
Download the full custodian archive for the valuation date before the account is retitled or closed.
What to gather
- Date-of-death or alternate-date brokerage statements
- Position-level holdings report
- Accrued interest or dividend detail if provided
- Beneficiary or TOD paperwork
- Transfer and sale confirmations after death
Who usually handles what
- Ian can organize the tax reporting question and the supporting records.
- The executor, trustee, or account custodian supplies records and confirms who has authority to act.
A practical next step
Download the full custodian archive for the valuation date before the account is retitled or closed.
Related guides
This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.