Attention in 2010 has primarily been focused on the extraordinary state of affairs on the federal level — the lapse of the federal estate and generation-skipping transfer (GST) tax regimes. Meanwhile, at the state level, many state taxation regimes are entwined with federal tax concepts. Accordingly, uncertainty at the federal level has had a significant and sometimes unintended ripple effect on the state level. If when all the dust settles, we're left with periods in 2010 when the federal
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