The decedent died in 2016.  In 2020, it was discovered that the Commonwealth of Pennsylvania was holding unclaimed property.  It lists over 40 items of unclaimed property and combines them into one check.  The most significant, by far, are shares of PepsiCo.  We got the check today.  Of course, we don't get PepsiCo shares, just a check.  It is impossible to tell when these items were submitted to the state (i.e., before or after death). A few hundred dollars represents PepsiCo dividends held by the state. I don't know how many shares of PepsiCo, just that they resulted in $8,227 of the amount on the check. 

The question, of course, is whether this gets taxed on the 1041.  If so, how does it get reported?  The state ignores it from a 1099 perspective. Had this never went to unclaimed property, the PepsiCo would have been stepped up to the date of death value and sold without any significant gain. 

Has anyone run into this? Any suggestions?  My guess is that I need to figure out how many shares there were, report them at date of death value for cost basis, and then report the sale proceeds as the amount received from the state by the estate.  It took unclaimed property over a year to write us this check, and I don't have any confidence I'll get an answer to my detailed questions within the next few months.