when one still has large recorded losses in the portfolio in...

when one still has large recorded losses in the portfolio in their own name, to take the opportunity when they see it to activate a gain when one sees it? I ask this because I understand that my estate can't carry the losses forward after my demise and thus the outstanding gains will not be able to be written off. They will incur cap.gain. My accountant says he gives zero financial advice, so won't respond. Is there a logical response to this question? I am not planning to die or expecting to but, hey, got to be proactive and it is fun to snap up a few of the gains this market is providing.

Thank you for any response this post may bring.