I have a client who is the sole beneficiary of the estate of her grandmother, who passed away in March 2016. The grandmother owned 1 home (her main home), and it is now part of the estate. My client is the personal representative of the estate, and her attorney has said it's ok for her to sell the home. If the home is sold while it's still part of the estate, the basis has already been stepped up, correct? I'm thinking this is so, but I hate that nagging feeling I'm getting that maybe the basis only gets stepped up once it exits probate and title is transferred to my client, and that maybe she's selling it too soon.