I wonder how close they are as a family, and if they trust each other a lot. Money is a big deal, and it can even tear families apart. But if they are really close, then they can just start transferring assets now to avoid any inheritance tax in the future. Cash is easiest. My granma's money was placed in a high dividend investment, and the proceeds are just given to her every time it pays out. When she needed the money for hospitalization, that was used. For assets like land, it might be good to research how much they will probably have to pay in inheritance tax, as opposed to just 'buying' or transferring the ownership now.