A lot has been made about the potential large tax bill due as a result of James Gandolfini’s estate plan, but there’s a lot about the plan to admire, beginning with the fact that Gandolfini went to the trouble to create one. Most people don’t. Even the rich and famous sometimes fail to put any plan in place at all. This article highlights some of the best estate planning lessons to draw from Gandolfini’s example, even for those of us who don’t have $70 million to distribute.