PK, Thanks. You are already done very well on explanations.
Trust me I consulted with more than one attorney, some told me the holdings should be like Mike (H/W/C=1/3 each, H passed, W/C will equally share his step-up), others told me the holdings should be like you (H/W=2/3, C=1/3. H passed, W takes his 100% step-up, C gets nothing).
Based on the same statement on the grant deed, each attorney can interprets differently.
Thanks.
