The parties live (/d) in N.C.
This is a several million dollar estate.
Estate Planning Attorney
Both the federal and North Carolina estate taxes have unlimited marital deductions, meaning that property passing outright to a surviving spouse will not be subject to estate tax. I recommend consulting with an attorney about the advisability of filing an estate tax return to preserve the unused exemption of the first spouse to die.
This is not legal advice nor intended to create an attorney-client relationship. The information provided here is informational in nature only. This attorney may not be licensed in the jurisdiction which you have a question about so the answer could be only general in nature. Visit Steve Zelinger's website: http://www.stevenzelinger.com/
Attorney Giddens has given you the "best answer" that you will get for this question.
The answer given does not imply that an attorney-client relationship has been established and your best course of action is to have legal representation in this matter.