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<p>Wouldn't it just be the present value of the monthly fees for the
duration of the contract?</p>
<p>I would pose a question. If you value it for estate tax
purposes, wouldn't most the future income be tax free for income
tax purposes? The contract would seemingly would have a basis.</p>
<p>It's a question I've pondered about married lottery winners in
community property states who take a 20 year payout option and
then have one of the spouses die during the payout period. Or
alternatively, that extra lucky married lottery winner whose
spouse passes away before they claim their lump sum winnings.
;-) <br>
</p>
<pre class="moz-signature" cols="72">Kary L. Krismer
206 723-2148</pre>
<div class="moz-cite-prefix">On 4/9/2021 9:20 AM, Ken Luce wrote:<br>
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<p class="MsoNormal">Has anyone computed the value of a cell
phone tower as an asset of an estate. It is on land owned by
the deceased and pays a months fee.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span
style="font-size:9.0pt;font-family:"Arial",sans-serif">Ken
Luce<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span
style="font-size:9.0pt;font-family:"Arial",sans-serif">Luce
& Associates, P.S.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span
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WA 98424<o:p></o:p></span></p>
<p class="MsoNormal"><span
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<p class="MsoNormal" style="text-autospace:none"><b><span
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