Two “occurrences” in 2005 had enormous ramifications for estate planning. The first was actually a nonevent; the dog didn't bite the man: The Republicans failed to eliminate permanently the estate tax — or even reform it in any way. While the threat of permanent repeal is still out there, at least in Senator Bill Frist's rhetoric, its prospects are dim as long as President Bush's popularity is in the doldrums, with little hope of reviving while the war rages in Iraq, the budget deficit grows ...

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