Well, planning for federal and state tax issues in estate planning is complicated. The first thing you should always do is speak to an accountant. They’re very complex and it will change from time to time but the second most important thing to do is sort of take an inventory of your assets and the potential tax consequences both of the future gains in your assets as well as the sale and potential capital gains issues. So that in addition to potential tax inheritance issues all can be very complicated and will change over the course of a person’s life. So really getting professional, legal, and accounting advice is the most crucial.