 is in the event of your death, what kind of a legacy do you want to leave for your children? Or put another way, do you want your children to get an inheritance? And in general, people answer that question two ways. I would say the most common answer is if we accidentally die without spending our money, yes, we want it to go to these people. Maybe it's kids, maybe it's nieces, nephews, and we want it to be as tax efficient as possible. That's probably the most common.