While estate tax reform doesn't seem as pressing these days as the Iraq war or immigration, it is an important enough issue that members of the U.S. Senate, from both parties, are discussing possible solutions to the one-year window when the tax will be repealed in 2010 and sunset in 2011. Both parties agree that the law needs to be fixed; that one year of repeal in 2010 makes no sense. Their argument is over the fix. Republicans are not inclined to give up one year of repeal for a freeze ...

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