[MRM]

Before you do anything tricky, make sure there is a need to. The federal estate tax exemption is $11.4 million. I don't know what your state estate tax is, but check that exemption too. Primary residences are exempt from capital gains as long as the owner meets the residency requirements. Unless your mom has a significant estate she may not need to do any tax planning. If she does, she should set up a will or trust now and maximize her exemptions and start to put some of her assets into trusts or gift them in order to draw down her estate.