Even though the current transfer tax exemption is extremely high to the point that few decedents have a federal estate tax liability, administering an estate is a burden for many family members. In many cases, the family members will look to their professional advisors for help in estate planning and administering an estate. The purpose of this program is to discuss those issues that practitioners with clients involved in estate planning administration need to know so as to be able to advise those clients. Lack of planning and preparedness in estate issues can cost the heirs time and money upon a decedent's death.