carryovers do not transfer to the decedent’s estate or spouse, No losses wouldn't carryover to benefiaries, but if the husband and wife had a joint account I can't see how the spouse would not be able to take those losses.
What does 'Joint Tenants with Right of Survivorship - JTWROS' mean
Joint tenants with right of survivorship (JTWROS) is a type of brokerage account owned by at least two people, where all tenants have an equal right to the account's assets and are afforded survivorship rights in the event of the death of another account holder.
In this type of brokerage account, a surviving member will inherit the total value of the other member's share of account assets upon the death of that other member. All members of the account are afforded the power to conduct investment transactions within the account as well.
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