My sister and I were contingent beneficiaries on my Dad's investment account. Mom was primary. Dad passed away in December 2020. Mom disavowed the account in the summer of 2021, and in January 2022, Dad's account was split between my sister and I. I understand my basis on the assets in the account date back to my Dad's death in December of 2020. My question is, do I have a 2021 tax liability on capital gains and dividends paid by mutual funds and ETF's in the account during 2021?
