This document summarizes tips and potential traps for post mortem planning involving private company shares. It discusses dealing with the double taxation that can occur on death and various strategies to eliminate it, such as capital loss planning, pipeline planning, and bump planning. It outlines general rules and planning opportunities, including capital loss planning, roll and redeem strategies using holding companies, and donating shares to minimize taxes. The document cautions about potential traps like stop-loss rules and CRA interpretations and stresses the importance of proactive post mortem planning.