The 2001 Economic Growth and Tax Relief Reconciliation Act (EGTRRA) has seriously affected estate planning in jurisdictions throughout the country. Not only has the phase-out of the state death tax credit created situations in which combined state and federal estate taxes may actually rise, but the increase in the federal credit for estate tax also has complicated the formula for marital and credit shelter trusts. Before EGTRRA, most states had a sponge tax that allowed a state to collect ...

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