@user17524531726 agreeing with the excellent reply from my colleague @Bsch4477 , I am just wondering why are you even considering the transfer now ? Why the rush ? Is there something else you are trying to achieve beyond your "Will" in the transfer of the asset to your son ? Are you trying to get it out of your asset collection for other reason like "spending down" for medicare ?
Have you considered a "life estate" like mechanism --- however that may have ( depending on the exact circumstances and facts ) whether a step-up is available at your passing. If that is what want to do, perhaps a discussion with an attorney is advisable.
