Capital loss carryover from decedent's joint return

[appelman]

California couple has a living trust. There is a capital loss carryover (on community property) from joint return in year of death of one spouse. Survivor's separate property and his half of community property go to revocable survivor trust (essentially the original living trust); balance of estate goes to irrevocable family trust. My take is that the survivor carries his half of the loss carryover, while the other half disappears. Anybody have a different take?

[Gary2]

Sounds right to me.

Is there anything about either living trust that would suggest they shouldn't be ignored? I think it's clear that a capital loss doesn't flow into the estate, so I don't see how the irrevocable side of the trust could affect things.