Estate Tax in Limbo for 2010
Under the 2009 law, just 6,000 estates throughout the country would have had to pay the estate tax. In 2011, when all estates worth more than $1 million will be subject to the death tax, more than 61,000 estates could be affected.
Note many States "decoupled" with the Federal Estate Tax Exemption and apply a State Estate Tax usually for estates exceeding $675,000. This results in many estates dealing with State Death Taxes.