Estate Tax Lien Releases Incident to Real Estate Transactions

When selling real estate with an executor’s / administrator’s deed or as heirs at law, incident to the death of the owner, seller’s counsel must address both federal and state estate tax liens that automatically attach to real property on the date of death. Importantly, these liens attach and are effective without recorded notice. 

Read the full article published in The Suffolk Lawyer by Andrew Lieb, Esq.