The IRS might choose to review your tax return in detail, particularly if you have dealings on record with individuals under audit. In fact, the IRS could decide to audit anyone at any time. There are only a few limitations on this power, although internal practices tend to limit tax reviews to returns filed over the past three years. The bottom line is that many Pennsylvania individuals and companies are audited every year — it is not an accusation of wrongdoing.
Ademption decisions could potentially subvert the intent of your will. At the very least, they would probably diminish the value of your estate somewhat, as your beneficiaries and executors drew funds therefrom to research your intentions. You could potentially avoid subjecting your beneficiaries to the complexities of ademption with a few simple gestures.