This is a very important topic and no doubt lawyers and accountants would be better suited to talk about taxes and such.
One thing I think is VERY important is that in your papers you have names of people to contact about your collections. Unless your heirs are in the hobby, knowing who to call for advice is probably a big relief. You might think your spouse knows your chipping buddies, but what happens if its our kids who inherit, or someone more removed? Would your collection go to the first person to call? Or worse, the dumpster?
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