I don't want to keep boring you but also check out the tax sale Charleston county makes millions a year selling properties from delinquent tax payers.

At a 17% tax rate, my cost for the $482k withdrawal (includes tax payment) comes to $82k in taxes.  

In state though, have you networked with a solid realtor and/or Property manager to see if they can set you up with alerts and off market deals?

I like the search features: https://www.biggerpockets.com/searchAlerts can be really helpful too: http://www.biggerpockets.com/alerts

I found the deal via my realtor, who alerted me as soon as it became available.

Get in touch with real estate agents, and have them set you up with automatic email alerts in your area.

@Don SpaffordThis IRS link should answer your estate tax return question:https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-estate-income-tax-return-form-1041As to the step-up basis, it happens at the moment of inheritance, regardless of what happens later.

Here are some recommendations for you:Find and connect with other BP members that are in your area: https://www.biggerpockets.com/search/users Set up keyword alerts to be notified of the topics that interest you: http://www.biggerpockets.com/alerts Read Beginner’s Guide: http://www.biggerpockets.com/real-estate-investing Wishing you the best! 

I'm also a realtor, and I've set auto alerts to notify me immediately when new houses are listed in my target area.Yesterday, I got a notification of a 2/1 for $50k. 

Here are some recommendations for you:Find and connect with other BP members that are in your area: https://www.biggerpockets.com/search/usersSet up keyword alerts to be notified of the topics that interest you: http://www.biggerpockets.com/alertsRead Beginner’s Guide: http://www.biggerpockets.com/real-estate-investingCheck out BP Podcasts: http://www.biggerpockets.com/renewsblog/category/podcast/Wishing you the best!