step-up-basis

Death of a US RSU holder: succession, repatriation, the $60,000 estate tax trap, and the documentation playbook

Complete succession guide for Indian families when an RSU holder dies. The $60,000 US estate tax threshold for non-residents (Form 706-NA), TOD/JTWROS planning, step-up basis vs Indian cost basis, succession process, repatriation logistics, and the documentation heirs need.