Beverly died intestate survived by her husband Karl, $50,$ and $2$ adult kids. Beverly's estate is worth approximately $$3$m$.$ All of her assets pass to Karl through beneficiary designations, by right of survivorship, or under the applicable intestacy statute. Beverly made no lifetime taxable gifts. Karl ahs assets in his own name worth approximately $$5$m$.$ Karl has been appointed administrator of Beverly's estate. Six months after Beverly's death, Karl asks you whether as administrator he should be concerned about any post$-$mortem tax$-$planning issues. What is your advice to Karl?