This is a tool that I have developed to assist my clients as they are preparing their wills. The standard will states that in the event both parents die , after expenses and taxes, the remaining residue estate should be divided equally among the children. As people become more affluent I believe strongly that this default position should be reviewed. The question you need to ask is, “ What is an appropriate inheritance to leave my children?”. When an estate is worth $2,000,000 it may be fine to leave 3 children equal shares. However, if the estate is now worth $20,000,000 is 3 equal shares still appropriate? This worksheet will help you answer that question. Going through this exercise often results in a more well thought out will, and often leads to making charitable bequests a part of the estate plan.