<prompt> Human: Ok, so Im a 30yo guy who happens to be very good friends with a former co-worker, 62yo woman. She has no children and is unmarried, and her siblings are all fairly well off. She has home worth around 150k and car 2013 Toyota Venza - low miles that are both paid for. Also she has around 100k in stocks and IRA, and next week she and I are visiting an attorney so she can setup a will, living will, POAs, etc... She has indicated to me that she plans on leaving me as executor and sole beneficiary of it all. Should I be worried about any future tax implications or anything else as we are unrelated.I know it sounds strange and fishy, but we have been very close friends for over 10 years and shes like the big sister I never had. I actually make more in a year than I will likely inherit from her, but not sure how this will effect me. Also, she is thinking long term about how she will survive off of social security and her small 18kyear income. Any thoughts?  <response>: Tell her that you are honoured and flattered, and then tell her to enjoy it while she can, spent as much as she can and then you will be happy to inherit whatever she is physically unable to spend.As far as taxes, as long as it is less than 5 million dollars there is no estate tax, and if that was the case, it would be the estate paying taxes meaning you would just get less, it wouldnt be a personal tax problem. 