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>>basis of inherited investments and 401k is their value on the day of inheritance?<<

Technically the correct answer is yes, but that is very misleading. "Inherited" can mean a variety of things. If the asset was already jointly owned the basis adjustment might only apply to the decedent's share. Community property has special rules, and anything goes if the heirs decide to mix & match. Basis works somewhat differently in a 401(k)--withdrawals, including earnings after date of death, are considered to be income in respect of the decedent.

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