Administration process, income and estate tax elections, renunciation, surviving spouse award, full or partial disclaimers, IRA distributions, potential second or third generation distributions, partial or full Roth IRA characterization, estate liquidity options, corporate stock redemption, deferred tax payment plans, reversions and remainders; valuation considerations, coordination of value of non-marketable assets, fractional interest, minority and marketability discounts, cost basis step-up computations as to capital assets, alternate valuation date, use of portability in respect of basic exclusion amount, preparation and filing of Federal and state estate tax returns and coordination with family accountant as to appropriate filings of Federal and state income tax returns.