RE: I have a client that sold his main home and lived there for only 2 years. Does he still get the exclusion since he only lived there for 2 years and not the two out of five?

Let me take over the honor of a smart arse. 

Given the question as phrased.... This statement is wrong: "If he lived there for 2 years then yes he DID live there for 2 out of the past 5 years.

For example:

Lived in the house: 2005. 2006 

Sold the house:   2021

The answer to the question, as phrased is:   NO!!