The 2007-08 Treasury-IRS Priority Guidance Plan: Thirteen “Gifts, Estates and Trusts” projects include eight that are new this year.
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The 110th Congress continues to talk a lot about the estate tax, but with no guarantees of action.
Early debates in the Democratic-led Senate include a surprising amount of attention to the estate tax and a surprising amount of apparent support for an exemption no lower than $5 million and a rate no higher than 35%.
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The 2006 election placed the 110th Congress in Democratic hands, while the last estate tax efforts of the Republican-led 109th Congress may provide clues to what estate tax legislation will eventually look like.