It seems unusual but in some instances it may mke some sense to do some post death estate planning. For example, an unmarried testator dies leaving three children named to take equally under the will and one of children is cash strapped and owes many debts. That child might consider not taking the bequest from the parent’s estate. The other two siblings in this example would each take 50% of the estate and thereafter might gift monies to the surviving sibling until that sibling gets back on his financial feet again. If that sibling takes his bequest under the will he might otherwise loose some if not all the bequest to his creditors.