Ian Bryzek, CPA
How do you reconstruct a lifetime gift history after death?
Gift history reconstruction is a research project: deeds, brokers, prior returns, and bank archives each fill different gaps.
Write hypotheses as questions to test, not as conclusions.
A transparent reconstruction memo helps Ian and counsel see what is supported and what is still open.
What to keep with the file
A transparent reconstruction memo helps Ian and counsel see what is supported and what is still open.
What to do next
Produce a dated reconstruction memo before using gift history in any filing draft.
What to gather
- Master timeline of suspected transfers
- Deed and title search results
- Broker and bank archive responses
- Prior tax returns and Forms 709
- Open-questions list
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
Produce a dated reconstruction memo before using gift history in any filing draft.
Related guides
- Basis for property transferred before death
- Missing basis records
- What records does a cpa need after a death
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.