My estate consists of a single-family home that is totally paid off, with a current value of $1 million. My adult children have no need for, nor do they want, an inheritance. I would like to get the best care possible if I become incapacitated. I know that the value of my home will provide for the care. The house is in my name only and selling it now would trigger a tax bill of 50 percent of the proceeds, so that seems like a stupid move. What is a smart way to make it possible for my children to tap into the equity to pay for my care? Once I am gone, they can inherit what’s left.