Yes, along with the consideration of an Estate/Trust Package, it is necessary to evaluate each asset to make sure the appropriate beneficiary has been selected to receive it. This can only be done with proper estate planning. For example: if the family home is distributed equally to two children and one wants to cash out, a re-appraisal will be made on the value of the one half sold, even if sold to the remaining sibling. This can be avoided by one child receiving the home, preserving the tax basis and the other comparable assets. Therefore, it is necessary to evaluate each asset and compare it with the purpose you wish to accomplish.