My Client's name was on deed since 2019. Was the deed transferred on the 2019 date or was client just named as part owner in the trust. You need the wording in the trust and the percentage stated on the 2019 deed to determine FMV for the final sale. If both parties were named as owners in 2019 documents then % of FMV on date of Deed/Trust transfer would be for client and % of FMV at date of death would be added together to get the accurate FMV for the sale.

Everything depends on the wording in the Trust and 2019 Deed documents.