Jan. 1, 2010 marked a day that most trusts-and-estates practitioners never thought they would see and one they had repeatedly told their clients would never come. On that day, the door opened for the heirs of some of the wealthiest individuals in the United States to receive billions of dollars worth of inherited assets entirely estate tax-free. The passage of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the Act) on Dec. 17, 2010 reinstated the estate
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