Building a coin collection can be a lifelong undertaking. Since the value of a coin collection can be substantial it is important that the spouse of a coin collector knows what is involved when that collection becomes part of an estate. Proper tax planning can save a family substantially when the time comes to liquidate. Early American Coppers member and CPA Chuck Heck offers valuable information in this complicated area including various aspects of tax planning, understanding grade, condition and value, the importance of record keeping, the concept of net worth, capital asset, holding period, collectibles and tax rates. This information is important for any collector building a substantial coin collection.