Stepped up basis after move from community to non-community property state

[orygun]

Husband and wife bought stock while living in community property state  (AZ). The shares weren't gifted or inherited but bought with community funds.  A few years later they moved to non-community property state (OR). Then in 2015 wife died and in 2018 husband sold shares. I believe that the nature of property didn't change after move to OR and he received a full stepped-up basis in 2015 when wife died in 2015. Am I correct?

[DANRVAN]

Oregon has adopted the Uniform Disposition of Community Property Rights Act which generally recognizes community property status for assets moved from other states unless the title or rights have been altered.  If an estate attorney was involve he/she can tell you for sure.  When residents of community property states move to Oregon they should consult with an estate attorney to ensure the status is maintained.  A community property trust can be setup which allows assets to transfer with in the trust and maintain community property status.