Investment and brokerage accounts — whether at Fidelity, Charles Schwab, Vanguard, E*TRADE, or a newer platform like Robinhood — are among the most significant financial assets in many estates. Unlike bank accounts, investment accounts hold securities whose value fluctuates, which means timing and documentation both matter more.
The First Thing That Matters — Beneficiary Designation
Most brokerage accounts allow a Transfer on Death (TOD) beneficiary designation — essentially the investment account equivalent of a bank's POD designation. If the deceased named a TOD beneficiary, the assets transfer directly to that person without going through probate. The beneficiary presents a death certificate and their own ID, opens an inherited account, and the securities transfer.
If no beneficiary was designated, the account becomes part of the probate estate and must go through the formal estate claim process with executor documentation.
The Stepped-Up Cost Basis — A Significant Tax Benefit
This is one of the most financially important concepts in investment account inheritance — and one of the least understood by families.
When someone inherits securities, the cost basis "steps up" to the fair market value on the date of death. This means if the deceased bought Apple stock for $50/share and it was worth $180/share when they died, the heir's cost basis is $180 — not $50. If the heir then sells at $185, they only owe capital gains tax on the $5 gain, not the $130 gain that accumulated during the deceased's lifetime.
This is a significant tax advantage — but capturing it requires documenting the date-of-death values for all holdings. Request a date-of-death valuation statement from the brokerage as part of the estate claim process. Your CPA will need this.
The Estate Claim Process at Major Brokerages
Each brokerage has a formal estate claim process. The general steps are consistent across most platforms:
- Contact the brokerage's estate services department — not regular customer support
- Request their estate claim form and documentation requirements
- Submit: completed estate claim form, certified death certificate, Letters Testamentary (or TOD beneficiary documentation), your government-issued ID, and estate account information for asset transfer
- Brokerage reviews and processes — typically 2-4 weeks
- Securities transfer to beneficiary account or estate account
What Happens to Open Positions
Securities in the account — stocks, ETFs, mutual funds, bonds — remain in the account during the estate claim process. They continue to fluctuate in value. If the estate or beneficiary wants to sell positions, this typically must wait until the account is formally transferred to their control. In some cases, brokerages will freeze accounts upon notification of death, preventing new trades.
For accounts holding options contracts, time sensitivity is critical — options expire. Contact the brokerage immediately about any open options positions and ask about their process for handling expiring contracts in estate accounts.
Joint Brokerage Accounts
If the account was held jointly with right of survivorship, the surviving account holder typically retains full ownership — similar to joint bank accounts. Present a death certificate to the brokerage to remove the deceased's name from the account. The stepped-up basis rules apply to the deceased's half of jointly-held appreciated securities.
Vera Legacy's Role
We prepare the formal executor notification letters and estate claim documentation for brokerage accounts — personalized to each institution. What we prepare makes the difference between a straightforward claim and one that gets rejected for missing or incorrectly formatted documentation. The brokerage then handles the financial side: account transfers, date-of-death valuations, and disbursements.
Need investment account estate claim letters prepared?
Vera Legacy prepares executor letters and estate claim documentation for every brokerage and investment account — alongside all other accounts in the estate. Concierge package covers complex estates with multiple investment accounts.
See Concierge Package →Timeline
- TOD transfer (with beneficiary): 2-4 weeks
- Probate estate claim: 4-12 weeks depending on complexity
- Date-of-death valuation statement: 1-2 weeks after request
- Full account closure or transfer: 6-16 weeks total