KNOW WHAT COUNTS AS BEING IN YOUR ESTATE
The value of your estate for estate tax purposes includes all the following assets (minus liabilities): proceeds from life insurance policies; your primary residence and any vacation and/or rental properties; retirement accounts, investment accounts; cars, furniture, collectibles, and all the rest of your stuff. Don’t forget to count any private business ownership interests (such as shares in a family corporation or partnership
State Estate Taxes Can Hit the Middle Class – The Tax Blog – SmartMoney