Next year many more families may need to worry about federal estate tax and at the same time could have fewer ways to minimize its bite. In fact, the past decade may come to be looked upon as the golden era of wealth transfer. Some of the changes that could take place next year are already built into the law. Others could emerge through a revenue-driven form of creeping estate tax reform, rather than through a comprehensive thoroughly debated overhaul of the federal estate tax.
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