This assumes you are correct that title has been transferred by a QCD.  

@Jill JohnsIf you are within the 2 year period after having the SIMPLE IRA, you are correct- you can only transfer to another SIMPLE IRA.

If I'm wholesaling a residential property and put that property under contract with the homeowner-when I open escrow with the title company, will the property appear to be under contract online and/or a title transfer on property title search???

When we funded the loan the title company only accepted a wire transfer.

Seller will convey the Property to Buyer at Closing with marketable title in fee simple by transferable and recordable general warranty deed, with release of dower, free and clear of all liens, encumbrances, conditions, easements, and restrictions, except for: (i) those of record which do not interfere with the intended use of the Property as a permitted use under the current zoning for the Property; (ii) those assumed by Buyer; or (iii) those which are open and notorious or which could be determined by a visual inspection or survey of the Property.

You will have to pay real estate transfer taxes though (twice).The inherent risk is the possibility that the deal will fall through between the two closings.

**Escrow balance has been calculated into the price and will transfer to the Buyer along with title.

Are federal/state taxes due as a result of the title transfer?  

In CA, this always requires a court order.A deceased person cannot sign docs from the grave [except in certain rougher parts of town - apparently] so probate is a process which empowers another to pass title for this estate 'entity' as a business might transfer title: John Smith, administrator of the estate of Mary Smith, deceased, pursuant to Order, Los Angeles County Superior Court Case No.

The title company/abstract company/attorney will have to research title as it can not be transferred (sold) unless all owners interest is accounted for.