Who has been preparing the 1065? Or did you mean, short year, even though there still are 2 partners? Or, it's being disbanded right now and they want to file right now, for some reason.

"So that surviving living trust will benefit of stepped up basis in reporting the sale in 2024"

The trust didn't own the building, though, right? The partnership will pass through that info to the trust. The partnership is holding the property and taking the actions. How does a building owned by a partnership, and also there being a surviving trust, benefit from this person's death? Whose trust is this? What sort of trust? Is the trust the partner already, or became the partner as beneficiary of the partnership interest?

So many questions...