In my will I would like to allocate my two children equal shares of the EE Bonds that I hold along with my other assets like stocks and mutual funds etc. I realize that when they inherit the stocks and mutual funds they can make use of the increased cost basis of the shares based on the market price on the day of the inheritance. Can they also do the same with the EE Bonds and bring its value up based on the bond’s principal plus accumulated interest as of the day of the inheritance?

Thanks for your help