USA stock portfolio and death of Grantor of revocable trust

[DavidG]

I will be the sole heir of a stock portfolio currently structured as a revocable trust, naming me as a trustee. The stocks in all are valued at about $250K which I have PofA to trade. There are unrealized gains and losses among the various stocks. Is there any point from a tax planning point of view to sell either winners or losers and repurchase them to net out gains and losses prior to the passing of my relative, or another strategy to consider to keep the basis of each stock in the entire portfolio as high as possible?

Does the revocable trust have any tax implications beyond the passing of my relative?

Thanks