Well, the Bush cuts to the Estate Tax are set to expire at the end of the year if Congress does not act. The House voted to keep the rate at 45% and make that permanent.Barring passing this into Law or any other action, 2010 would be a good year to pass away as there will not be an estate tax.However, again with no action, 2011 will see rates back to pre-2001 levels of 55%.
