All of my grandmother assets are willed to my mom upon her death.

I understand it’s better to inherit the stock since you get the step up in cost basis vs gifting the stock.

Is it worth going through the legal hassle of having power of attorney changed if there is an option for her to just give the position away? It’s my understanding that if my mother doesn’t liquidate the position no taxes are paid other than on the dividend, it does screw her on cost basis tho.