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With taxes in flux, estate planners try to make heads or tails (access required)

Nothing is certain but death and taxes - but right now, estate taxes are anything but certain. The Tax Relief Act of 2010, signed into law on Dec. 17, 2010, increased the estate and gift tax exemptions and reduced the tax rates, but the measure contains a sunset provision that will increase the rates and reduce the exemptions in 2013. That is, unless Congress changes it again.

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