Heavy electron metals on the verge of a quantum phase transition to magnetism show a number of unusual non-fermi liquid properties which are poorly understood. This article discusses in a general way various theoretical aspects of this phase transition with an eye toward understanding the non-fermi liquid phenomena. We suggest that the non-Fermi liquid quantum critical state may have a sharp Fermi surface with power law quasiparticles but with a volume not set by the usual Luttinger rule. We also discuss the possibility that the electronic structure change associated with the possible Fermi surface reconstruction may diverge at a different time/length scale from that associated with magnetic phenomena.