As of December 31, 2009, Congress had not acted to forestall the total repeal of the federal estate tax for 2010. Congressional leadership has indicated that legislation will be introduced that will reinstate the tax retroactively to January 1, 2010, however, even assuming such legislation is passed, the effectiveness of retroactive application is uncertain. Therefore, it is possible that there would in fact be no estate tax for persons dying in 2010.
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