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https://en.wikipedia.org/wiki/Bankruptcy
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https://en.wikipedia.org/wiki/Trust_law
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https://en.wikipedia.org/wiki/Probate
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https://en.wikipedia.org/wiki/Estate_planning
[1][2][3] Estate planning includes planning for incapacity, reducing or eliminating uncertainties over the administration of a probate, and maximizing the value of the estate by reducing taxes and other expenses
https://en.wikipedia.org/wiki/Power_of_attorney
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https://www.uscourts.gov/services-forms/bankruptcy
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https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
The fair market value of these items is used, not necessarily what you paid for them or what their values were when you acquired them
Sites: en.wikipedia.org (5) · www.uscourts.gov (1) · www.irs.gov (1)