If your estate is under 2 million dollars there’s no estate tax. ADDRESS THE TOUGH ISSUES. Be upfront about special needs grandchildren, drug issues, etc. We’re all going to die. Consider setting up a trust. A trust is Property is that is held and managed by a person (trustee) for the benefit of another (the beneficiary). The terms of the trust are generally governed by a contract in which you, the grantor, have prepared when you establish the trust. Make sure you understand everything that is going on; do not just accept information as true because someone told you it was.