Well the mom died in May of 2019 and the dad died in September 2020.  The deed on dad's DOD still read mom, dad, and client as joint tenants.  The attorney told my client she had to apply for an FEIN for the trust as everything that was not in the trust (the house) poured over into the trust.  All of the escrow documents list the seller as my client as successor trustee of the parents trust dated May 19, 2019, which is nine days prior to the mother's death.  The house never changed title.  I said it was convoluted.  I think I'm going to assign her 16% (her number) of the basis when purchased 2/27/17 and 16% of the profit less 16% of closing costs and pay capital gains on the difference, unless someone can convince me that's a bad idea.