Repeal of the federal estate tax (as well as the generation-skipping transfer tax) effective for deaths after 2009 and the “sunset” provisions specifying that “all provisions of, and amendments made by the  Act shall not apply to . . . estates of decedents dying, gifts made or generation-skipping transfers after December 31, 2010” have focused attention on the wisdom and the consequences of that part of the Economic Growth and Tax Relief Reconciliation Act of 2001.
Harl, Neil E.
"Federal Estate Taxation of Farm and Ranch Estates,"
Agricultural Law Digest: Vol. 14
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol14/iss20/1