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Hi there, Depending on how complex the estate is and whether it is controversial, will determine how long it will take to wind up the estate.Rule of thumb in simple circumstances where there is a valid will is around 6 months.i there, Depending on how complex the estate is and whether it is controversial, will determine how long it will take to wind up the estate.
At the owners death, because of the current estate tax stepped up basis arrangement, the built in gain may never be taxed. It may also be that the tenant needs only part of a tract, and the government wont allow a subdivision. So, a ground lease is executed with a very, very long term. It could be 500 years. All of the rent is paid up front, amounting to the equivalent of what would have been the purchase price. If the tenant can get a subdivision later, it will have the right to buy the leased land for a nominal sum.