When Godfrey died in 2016, his assets were valued as follows:
| Asset | Date of death valuation | Valuation six months later |
| Stocks | $2,220,000 | $2,180,000 |
| Bonds | 4,600,000 | 4,620,000 |
| Home | 800,000 | 780,000 |
| Total | $7,620,000 | $7,580,000 |
The executor sold the stock two months after the decedent’s death for $2,200,000. The bonds were sold seven months after the decedent’s death for $4,630,000.
If Godfrey came to you before his death and told you that he had no spouse but had two children under the age of 18, what kind of estate plan would you suggest for him?
