I think the best thing you can do is to inventory all of your trains along with an honest evaluation of each item's condition (and price if you want to do that too). It's fine if you decide who will get what, however your list will provide some guidance for them should they decide to sell any of it. That way they don't end up selling a rare, high-valued prototype for pennies. If your list includes prices, then make sure you state which price guide, reference book, magazine, expert, etc. you used to arrive at your appraisal for each item. It's important, because values change yearly.
I agree with rattler21 where he states, "In reality, with very few exceptions I'd be willing to bet a nickel that the actual purchased price of our toys is less than one percent(1%) of our estate." The thing is, not everyone in your will will be getting your big ticket items such as your house(s), car(s), boat(s), etc. Whoever ends up with the trains may perceive a few hundred dollars as being a lot of money---especially if that person is young and just starting out with a new family. In that case, any help in squeezing the most amount of money out of each item would definitely be appreciated.
