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ESTATE PLANNING

Silver Inheritance Planning

Leave silver to your children and grandchildren tax-efficiently. Step-up in basis, trust strategies, and IRA beneficiary rules explained.

Build Your Silver Legacy

The Power of Step-Up in Basis

This tax rule can save your heirs thousands of dollars - but it only applies to physical silver, not Silver IRAs.

Example: $10,000 Silver Investment

If Gifted While Alive

  • You paid: $10,000
  • Value when gifted: $25,000
  • Heir's basis: $10,000 (your cost)
  • If heir sells at $25,000: $4,200 tax
  • (28% collectibles rate on $15,000 gain)

If Inherited at Death

  • You paid: $10,000
  • Value at death: $25,000
  • Heir's basis: $25,000 (stepped up!)
  • If heir sells at $25,000: $0 tax
  • (No gain = no tax)

Savings: $4,200 in this example. With larger silver holdings, the savings can be substantial.

Ways to Leave Silver to Heirs

Different methods offer different benefits. Here's how they compare.

Direct Bequest in Will

Leave silver directly to heirs through your will. Simplest approach but goes through probate and becomes public record.

Step-Up: YesAvoids Probate: NoComplexity: LowControl: None after death

Revocable Living Trust

Transfer silver to a trust during your lifetime. Avoids probate, maintains privacy, and allows you to change beneficiaries.

Step-Up: YesAvoids Probate: YesComplexity: MediumControl: Full until death

Irrevocable Trust

Permanently transfer silver out of your estate. Can reduce estate taxes for very large estates but you lose control.

Step-Up: NoAvoids Probate: YesComplexity: HighControl: None after transfer

IRA Beneficiary Designation

Name beneficiaries on your Silver IRA. Passes directly outside of probate with clear tax rules for inherited IRAs.

Step-Up: NoAvoids Probate: YesComplexity: LowControl: Can change anytime

Joint Ownership (JTWROS)

Add heirs as joint owners. Silver passes automatically at death but heirs have access while you're alive.

Step-Up: PartialAvoids Probate: YesComplexity: LowControl: Shared with heir

Silver IRA vs Physical Silver for Inheritance

AspectSilver IRAPhysical SilverWinner
Step-Up in BasisNo - distributions taxed as ordinary incomeYes - heirs get FMV basis at deathPhysical
10-Year Rule (Non-Spouse)Must empty IRA within 10 yearsNo time requirementPhysical
ProbateAvoids probate with beneficiary designationGoes through probate unless in trustIRA
Spouse InheritanceCan roll into own IRA, defer taxesFull step-up, can hold or sellTie
PrivacyPrivate - not in probate recordsPublic if through probateIRA
Estate TaxIncluded in estate valueIncluded in estate valueTie

Planning Your Silver Legacy?

Augusta Precious Metals can help you understand the inheritance implications of different silver investment strategies. Free consultation with no pressure.

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Common Silver Inheritance Mistakes

Not Updating Beneficiaries

IRA goes to ex-spouse or deceased relative, creating legal battles and unintended outcomes.

Review beneficiary designations annually and after major life events.

Keeping Silver Location Secret

Heirs don't know silver exists or where it's stored. Coins sit forgotten in safe deposit boxes.

Document silver holdings and locations. Share with executor and trusted family member.

Informal Promises

Telling one grandchild 'this silver is yours' without legal documentation leads to disputes.

Put all specific bequests in writing through will or trust.

Mixing IRA and Personal Silver

Adding personal coins to IRA (prohibited) or losing track of which silver is which.

Maintain clear separation and records of IRA vs. personal holdings.

Ignoring State Laws

State inheritance taxes, community property rules, and probate requirements vary significantly.

Work with an estate attorney familiar with your state's laws.

Silver Inheritance Planning Checklist

  • 1
    Inventory all silver holdings (IRA and physical)
  • 2
    Review and update IRA beneficiary designations
  • 3
    Document location of physical silver
  • 4
    Decide: will, trust, or both?
  • 5
    Consider step-up basis advantages for physical silver
  • 6
    Consult estate attorney for your state's rules
  • 7
    Inform executor where silver is stored
  • 8
    Review plan annually

Silver Inheritance FAQs

Do my heirs pay capital gains tax on inherited silver?

For physical silver inherited through your estate (will or trust), heirs receive a 'step-up in basis' to the fair market value at your death. If they sell immediately, there's typically no capital gains tax. For inherited Silver IRAs, distributions are taxed as ordinary income with no step-up - non-spouse heirs must empty the IRA within 10 years.

Should I keep silver in my IRA or take a distribution for inheritance purposes?

It depends on your tax situation and heirs' needs. Physical silver gets step-up basis (potentially tax-free to heirs), while IRA silver doesn't. However, taking a distribution means YOU pay taxes now. If you're in a high tax bracket and expect heirs to be lower, keeping it in IRA may still be beneficial. Consult a tax advisor for your specific situation.

How do I leave specific silver coins to specific heirs?

Use a 'specific bequest' in your will or trust: 'I leave my collection of American Silver Eagles (approximately 100 coins) to my grandson John Smith.' Be specific but not so detailed that small changes invalidate the bequest. Consider a separate memorandum (allowed in many states) listing which items go to whom.

Is silver included in my taxable estate?

Yes, all silver (IRA and physical) is included in your gross estate for federal estate tax purposes. However, the current federal exemption is $13.61 million (2026), so most people won't owe federal estate tax. Some states have lower thresholds or inheritance taxes - check your state's rules.

Can I leave silver to charity?

Yes, and it can be tax-advantaged. You can leave silver directly to a charity in your will (no step-up needed since charities don't pay capital gains). For larger amounts, a Charitable Remainder Trust can provide income to heirs for a period, then silver goes to charity. Consult an estate attorney for complex strategies.

What happens to my Silver IRA if I die without naming a beneficiary?

The IRA goes to your estate and is subject to probate. This is the worst outcome: no probate avoidance, potential delays in distribution, and the IRA may need to be liquidated faster for estate settlement. Always name primary AND contingent beneficiaries on your IRA accounts.

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Augusta Precious Metals helps you understand how silver fits into your estate plan. Learn about IRA vs. physical silver for inheritance and make informed decisions for your heirs.

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