As you know, the minimum estate required for filing a Form 706 has been raised to $3.5 million in 2009. While the filing may not be necessary, you may want to consider acquiring a valuation for the date of death as a record of a new cost basis for the heirs. It is our understanding that many banks and brokers do this valuation partly as a means of providing a service for the next generation and a way to continue a business relationship.