I agree with @sjrcpa , don't hyperventilate about AUR matching.  But IRS does have instructions for a "nominee distribution" on Schedule D items.  See Form 8949, column f, code "N."  And then you're supposed to issue a 1099-B to the estate.  That's just make-work creating unnecessary costs for both the taxpayer and the government.  But some people, when told to jump through hoops, choose to follow orders.