After not being able to drive, I moved from my home to an "independent living facility." My wife remained in our home. Although I am "independent" in the sense of not having any personal care given to me for daily functioning, I still rely upon the facility to provide food, medical transportation, and other such services that would otherwise be difficult to obtain. I can get around by public transportation. It would be very difficult to function if I remained in my home. Moreover, much of my accumulation of stuff is still at the home.
My wife may soon need similar services and maybe some personal care as well. Under those circumstances, it would make sense to sell the home. Am I going to lose my portion of the capital gain exemption if that is long-delayed? Is there any useful strategy to follow in order to retain that exemption?