Deductions & credits

Thankyou dmertz but I think the question remains unanswered.

I still own the stock, it has not been received by a beneficiary.

I understand the NUA does not get a step up. It's the gain in the value of the stock after I utilized the NUA in 2007.

Restating:

Upon the death of one of the spouses in this community property state (AZ) , the cost basis for assets of both spouses are stepped up to the value on the date of death.

My question remains:

As Community Property - Upon the death of my spouse, can the cost basis for my stock beyond the value of the NUA increase to the value on her date of death?