@Mountain_Business1 wrote:
If I never sell the stocks received from the trust, then will the stocks that are now in my revocable trust to my children, when I pass and my children inherit the stocks, will they be taxed on a stepped up basis?
Yes, if the stocks were distributed to you in-kind from the trust (i.e., you received the shares), then the shares will receive a stepped-up basis (per Section 1014) provided they are included in your estate when you pass.