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@Denise Taxes 54 years wrote:

was deeded as to a 1/2 undivided interest to my client, Linda and 1/2 undivided interest to her brother Jeff.

Then a new deed was recorded as follows: Jeff, a married man as his sole and separate property, as to a life estate, and the remainder estate to Linda, an unmarried woman.  

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Jeff had the Life Estate, and gave it to Linda.  So, yes, there is a Step-Up when Jeff died.  Your original post implied the opposite, which was confusing us.

However, it seems like you are also saying before the Life Estate that 50% belonged to Jeff and 50% to Linda.  What happened to Linda's 50%?  If she owned 50% (besides the remainderman ownership), that portion would not get be stepped up.