@JFW3 , please can you clarify somethings :
(a) Are you saying that the revocable trust of your parents became irrevocable on the passing of your parents OR that your parents set up an irrevocable trust with assets ( house ) and the only beneficiary is your brother ?
(b) if the latter, and the house has been your brother's abode for all these years -- the irrevocable trust acting as a conservatorship for the benefit of your brother -- and trust has and still owns the house -- true ?
(c) what I am trying to get to is that if the trust owns the house and sells it -- there is no step-up and/or " main residence" gain exclusion --- therefore the questions to understand the situation.
