land was in the name of the individual" - being your alive client or the deceased spouse?-  Was in the name of the deceased spouse only  than changed to my alive client only.   

Valuation of what? The partnership interest? Land? Land + improvements?- It just states he was part owner of a property valued at $680,000.00 -     

outstanding debt of $ 240,000"  Whose debt? What kind of debt? Secured by anything?- Debt was  a commercial loan, under the name of the other partner.- not sure what was securing the debt.    It is currently paid off.