The emotional attachment families have to their valuables can weigh heavily in succession planning, especially if artwork or jewelry has been passed down for generations. Too many families wait to develop a strategy for their valuables until it is too late to make rational decisions. It is never too early for advisors to help clients begin planning and discussing the various options. If clients are planning on leaving assets in a will or trust, donating pieces to a museum, or writing an estate planning letter, they should seek help from professionals with experience dealing with these assets and their unique tax and financial opportunities and consequences.