I think there are no debts associated with his mother.  I think the beneficiary deed probably was done to allow him to sell property more quickly.  I just wanted to make sure it didn't change the step up basis and put him in a situation where he would have to pay capital gains taxes.  From what I am gathering from both of your replies that this is not an issue and with a quick sale the property value at the date of death and the sale date would not create significant increase in value therefore there would be little to no capital gains taxes.  In theory, with the additional cost to sale the property, realtor fees, etc, there could even be a small loss.  Am I thinking right?

Thanks