In 2011 the estate tax is going to be in force, and what is especially noteworthy about it is the change in the exclusion. When the tax was last in effect in 2009 the exclusion amount was $3.5 million, meaning that only the portion of your estate that exceeded that amount was subject to the tax. If your estate was worth less than this, you owed no estate tax. In 2011 the exclusion amount has been reduced to just $1 million, so those with estates valued between $1 million and $3.5 million are now … [Read more...] about A QPRT Can Provide Estate Tax Efficiency