Of serious concern is the number of accountants who I talk to who tell me their clients have no will. Reason dictates that if they have enough to have some someone do their taxes, they should make plans for the inevitability of death. Remember, it was Ben Franklin himself who said there's nothing certain but death and taxes. Those who read this post should ask their CPA and/or tax preparer friends the same question. Curious to know if the 40-50% without is a constant, or just what I personally have run across.