This is the best news possible. It means that Ralph did exactly what many of us in the estate planning world hoped he would do. He transferred ownership to his much younger and healthier spouse using the unlimited marital transfer provision of the tax code. Essentially, the estate tax issues that have been discussed ad nauseum have now been postponed in full until Mary passes, which is hopefully a long, long time. In addition, unlike executors or trustees, she has no obligation to sell to the highest bidder. The Bills asset can now be transferred as she sees fit. Hopefully she remains the owner or has it in mind to sell to local interests as long as a competitive bid is made. This is important and great news that contradicts directly many things we were told prior to Ralph's passing, namely that no one in the Wilson family had any interest in owning the team. I suspect Ralph and Mary felt it was no one's business that they had made this plan.