Accounts in banks, savings and loans, credit unions or any other institutions including savings, checking, certificates of deposit or any other type of account, and including any account with the client's name on it even if the client doesn't really feel that the funds are his/hers (e.g., a relative's account to which the client's name was added as joint tenant).
 

Stocks, bonds (including those exempt from federal income tax), mutual funds, limited partnerships, or investments of any other kind.
 

Notes, mortgages, land contracts, contracts for deed or deeds of trust, or any other account receivable showing that a debt is owed to the client, including debts owed to decedent by family members.
 

Business assets including personal property, work in progress, partnerships, closely held stock, value of leases or other contracts, or any other business values.
 

Personal property such as automobiles, household goods, furniture, appliances, boats, sporting equipment, guns, recreational vehicles or any other type of vehicle or personal property.
 

Collectibles such as antiques, silver, gold, coin or stamp collections.
 

Pension benefits, IRAs, Keoghs or other retirement plans.
 

Life insurance policies of which the client is the owner, and policies insuring the client's life even if (s)he is not the owner if the proceeds are payable to the client's estate or revocable living trust or if the client has any incidents of ownership in the policy.
 

Annuities of which the client is the owner and which would have continuing value if the client was deceased.
 

Any interest in trusts over which the client has a right to withdraw assets or to designate who will receive assets in the event of the client's death, or any other power of appointment.
 

Value of life insurance proceeds which were transferred within three years prior to death (I.R.C. § 2035(a)) and gift taxes paid by the client for gifts made by the client or client's spouse within three years of death. (I.R.C. § 2035(b))
 

Interest, dividends and other income that is owed to the client but has not yet been paid.
 

Qualified terminable interest property the client received from a deceased spouse.
 

Claims the decedent has for refunds, rights, royalties, leaseholds, judgments and reversionary or remainder interests.
 

Interests or rights retained by the client in property the client transferred, such as a life estate retained by the client in real estate or voting rights the client retained in stock. (I.R.C. § 2036)