When planning your estate, you’re likely to focus on major assets, such as real estate, investments and retirement plans. But it’s also important to “sweat the small stuff” (your tangible personal property). Examples include jewelry, antiques and photographs. Your heirs may squabble over these items, which can lead to emotionally charged disputes and even litigation. Spelling out every gift of personal property in your will or trust can be cumbersome. Instead, consider drafting a personal property memorandum to provide instructions on the distribution of tangible personal property not listed in your will or trust.