I hope you had a pleasant and safe return from New Haven. I feel (very) well, to the point of a touch of mania. I want to write you now to mention an idea, just in case, that might or might not prove vey valuable to you and the children, namely that after my death you should consider not selling, but (long term?) leasing at least the valuable real estate (174 and Ack). If successful, this would avoid large capital gains taxes due on selling the properties, as well as state and municipal taxes on real estate transfers. Sixty years ago Clyde Combs (the Damascus banker) quoted 10% of assessed value as appropriate rent. Six percent is more conservative and would generate $120,000 per years. As of now $12,000 for each of the children and $84,000 for you, - and if you and Laura gave your interest to Nathaniel, as I would like you to do, - then he would have an hypothetical pre-tax and pre-maintenance expense income of $96,000, - enough to make him ineligible for Medicaid. All this of course is just fantasy thinking. The devil is in the details. Except for food, everything is packed. After sending this, I'll start vacuum cleaning. Will e-mail you before I go to bed tonight.