Mom is 80 y.o.
Didn't know that about the stocks and the cost basis at inheiritance.
As for the traditional IRA info - that's why I had considered converting it over to a Roth and letting mom take small tax hit here (and hopefully offset by the medical expenses). To allow for the continued tax free investment over the course of my and my bro's lifetime. As you can tell, this is the way I personally would want to go.