Ian Bryzek, CPA
What records matter for stock gifted before death?
Gifted shares need transfer confirmations, lot history, and any gift-tax filings—broker screens after death are not enough.
A parent may have transferred stock years earlier while the family still speaks as if the shares were inherited.
Donor basis and gift-date value evidence often live in old brokerage archives rather than the decedent’s final statements.
What to keep with the file
Donor basis and gift-date value evidence often live in old brokerage archives rather than the decedent’s final statements.
What to do next
Request the gift-date transfer package from the broker before reconstructing basis.
What to gather
- Transfer confirmations for the gifted shares
- Gift-tax return if filed
- Brokerage statements around the gift date
- Lot and cost-basis reports if available
- Later sale records by the recipient
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
Request the gift-date transfer package from the broker before reconstructing basis.
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.