[ossiblue]

Not sure, exactly, what you are looking for.

You state that your mother needs to sell her home. That act alone will expose her to whatever government taxes/restrictions are--think capital gains. Life Estates are for one's current home and server only to avoid probate. If, upon death, the owner's estate is valued at more than $5.2 million, the federal estate tax will be invoked anyway.

Using the proceeds of her home sale to buy into your home makes her a joint tenant in your property. At that point, you and she could deed the property to her as joint owner and you could set up a Life Estate with both as the "grantor" and "life tenant" and anyone else as the "remainder man." Understand that both of you, will have complete control and responsibility for the home during her life time. Upkeep, insurance, property taxes, will all be co-responsibility, technically.

From what you describe, it appears that you are looking to give up your home to include your mother to set up the Life Estate. That, IMO, would only be an advantage for her. If she buys into your home and becomes a joint tenant with rights of survivor to you, I cannot see a need for a Life Estate.