LOTS of work to get this right because there's no such thing as a life estate with others being part owners. There's a life estate with others who will take after the death of the life estate holder. If your husband and his brother are in that category and MIL was still alive when the home was sold then the sale price is split between the MIL and the other two according to an IRS actuarial table ----> https://www.irs.gov/retirement-plans/actuarial-tables
