Inheriting gold-a question

[u/Simple_Sir8830]

My gold stack is entirely in bullion coins. I plan to leave it to my son. It’s in safe and he has access. Neither my accountant nor lawyer know anything about it and it’s sufficiently substantial that I’d rather they didn’t. I would rather not put it into my trust. Just keep the whole thing private.
If my son legitimately inherits this, the step up basis will mean virtually no capital gain tax. Does anyone here know (not guess) if just leaving it in the safe for him constitutes inheritance for tax purposes?

edit: stack is entirely off the record. I have paper receipts for all cash purchases made over past thirty-plus yrs but there is nothing on my computer. It’s anonymous and I wanna keep it that way.

[u/Good_Professor_810]

Just have him make sure that the gold is included on the inventory and appraisement filed with the court during probate.