No sense in one being worked to death and all taking the expense write offs at tax season.

Even if you were successful in buying the property at a big discount just after a death, doing so is an invitation to a lawsuit.

Should you decide to sell and then 1031 Exchange into larger property so that you can create additional depreciation benefits, your heirs would still receive a step-up in cost basis upon your death so that they would not have to worry about the taxable gain.  

Thanks @Sai Toll and @Mike Pederson!  

The banks are not very understanding for situations of divorce or death!

How is the best way to reduce US taxes (especially capital gains and death tax) and eventually transfer the real estate to him? 

try calling them on their toll free #866-338-4884 and see if anyone answers.

I often joke that due to my job as a Pasco deputy, I should leave my card on every death investigation I take (snowbird season equals 2/week), but obviously I have no intentions on doing that.

SHe should also have long-term care insurance to cover if anything happens to her.You are MUCH better off if you inherit them upon her death.

When I had a death in a unit, if you discover it, get out and call the police and an ambulance.