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The Tax Relief Act of 2010
enacted on December 17, 2010, reinstated the estate tax. For 2011 and 2012 the exemption amount is $5 million and the maximum tax rate is 35 percent.
Don't Let This Happen to You: Well-meaning relatives can inadvertantly disqualify disabled individuals from receiving government benefits such as Medicaid and SSI. See the linked article.
Trusts - Myths & Misconceptions