Thank you for the reference to that IRS publication. There is a lot there and I see more than one scenario around medical and death that could be applied to my situation.
I will make sure and have that article handy when I start working with a tax / estate advisor.
Of course, depending on how the market is, I may just bite the bullet, sell it and pay the taxes and then just forget about the whole thing. Whatever the taxes are won't be as bad as the monthly mortgage and HOA fees are on a house we can't use anymore (including her not being able to travel there due to her medical condition).
Thanks!
