What special assets should be reviewed in an estate plan?

Special assets may include business interests, LLCs, farms, rental properties, mineral interests, collectibles, closely held stock, cryptocurrency, promissory notes, and valuable personal property.

These assets may need extra planning because they are not always easy to divide, value, sell, or transfer.

If an asset is unusual, valuable, sentimental, hard to sell, or likely to cause family disagreement, tell us about it.

*Reviewed by Estate Planning Attorney Casey Connealy, Partner at Gaughan & Connealy Estate Planning Attorneys on June 23, 2026.