Escrow & Title

When a West Virginia property is subject to a federal estate tax lien, the lien must be:

APaid within 30 days of the owner's death or the property is forfeited
BResolved before clear title can be conveyed to a buyer✓ Correct
CDisclosed to the buyer only if the amount exceeds $100,000
DFiled in the county courthouse by the heirs within 6 months

Explanation

A federal estate tax lien attaches to all property in a decedent's estate and must be released or discharged before clear title can be conveyed. Buyers and title companies require resolution of estate tax liens at or before closing.

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