Warranty Deed Creating Tenants in Common with the Right of Survivorship (Joint and Survivorship Deed)

• Used when two or more persons are buyers.
  
• Upon death of one of the owners, interest is not considered as asset of the estate buy to the interest transfers "by contact" to survivor(s). Such interest, however, must be considered in the decedent's estate for Ohio Estate tax purposes (and for federal tax purposes) as if it was an asset of the estate.