A married couple wants to hold title so the survivor automatically owns the whole property and also receive a favorable tax basis step-up on the entire property at the first death. They should consider:

Giải thích

Community property with right of survivorship combines the survivorship feature with community property tax treatment, allowing a full step-up in basis on both halves at the first spouse's death. California created this form to give couples both benefits. Ordinary joint tenancy provides survivorship but only a step-up on the decedent's half.