The sweeping federal tax legislation enacted in 2001 was a boon for many, but it also created a thorny issue for estate tax planning. The law provided that tax advantages phased in over the subsequent 10 years would be eliminated at the end of that period if further legislation didn't extend them. In December 2010 — at the proverbial 11th hour — Congress did enact new gifting and estate tax legislation, with far better terms than even the most optimistic pundits could have predicted. But the
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