@M-MTax why mention it? because I am not confident the OP understandings the impact of the Step-up on the situation. Asking "does the estate PAY the step-up" doesn't make sense and gives me pause.
Presumably the estate is worth less than $13.99mm so there is no estate tax.
And presumably if the land is being sold shortly after the death of the decendent, then the land is being sold quite close to its value on the date of death and there would be little to no capital gains income to report.
I'll wait to see in a response whether the OP understand that. I don't understand why he is worried about income that could cause his insurance premiums to be affected if he understands that the sale of the land should not generate much if any capital gains income.
