Inheriting art comes with a ticking clock—you have nine months to handle estate...

https://wiki-nest.win/index.php/If_We_Skip_the_Appraisal,_How_Do_We_Prove_Basis_When_We_Sell_Later%3F

Inheriting art comes with a ticking clock—you have nine months to handle estate taxes properly. With the $15 million exemption changing in 2026, timing is key