South Carolina 2025-2026 Regular Session

South Carolina House Bill H4264

Introduced
3/27/25  

Caption

SC Enhanced Life Estate Deed Act

Impact

The implementation of the South Carolina Enhanced Life Estate Deed Act could significantly influence estate planning in the state, providing a simplified method for property transfer that bypasses the probate process. This may result in a more efficient transfer of assets and potentially lower estate administration costs for families. Furthermore, the property held under this deed will not be subject to claims by the grantor's creditors at the time of death, provided there was no fraudulent intent when establishing the deed.

Summary

House Bill 4264 proposes to enact the 'South Carolina Enhanced Life Estate Deed Act,' which aims to introduce an enhanced life estate deed mechanism in state law. This deed allows property owners, referred to as grantors, to transfer real property to designated beneficiaries upon their death while retaining full control over the property during their lifetime. The bill delineates procedures for establishing such a deed, including requirements for documentation and registration with relevant county authorities.

Contention

Notable concerns surrounding HB 4264 include its implications on tax liabilities and Medicaid eligibility. While the bill ensures that properties under an enhanced life estate deed are treated as part of the grantor's estate for tax purposes, it declares these assets shall not count as gifts for Medicaid eligibility, which could spark debate about the bill's impact on public assistance systems. Policymakers may need to address potential challenges related to estate planning strategies and the adequacy of protecting state interests against fraudulent estate planning practices.

Companion Bills

No companion bills found.

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