You have received some good high level advice, but I will also add once again that you should seek some professional advice.
Just receiving bits and pieces of information is not the same as being able to read the entire trust document and LLC operating agreement.
As has been noted, the initial trust (grantor trust) will receive an allocation to the date of death. You will then have a separate K-1 for the remaining allocation for what is now the trust for the estate. This K-1 will use the new EIN you just received. This is now a separate trust return.
Having said that, without reading the provisions of the trust document, how this 1% gets handled hinges on that language. It may go to the estate trust until a specific act occurs, or it may just go directly to your mom.
It may be a marital trust or a credit shelter trust. While not likely, but possible, we just don't know without reading the trust provisions.
Other than this high level input, we can't really be of more assistance.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
