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This is barely relevant to very large estates over $2,000,000 per person. Should trust Congress to approve the end of Federal estate tax that is scheduled for 2010, no-one can has be concerned about issue. However, I learned long time ago that government gives up tax sources very hesitantly. This exemption could actually be reduced, making this even more critical. A delay of several months for ladies couple years may not make an impact. You don't think anything could happen to you. You're probably right. A delay is not likely for a problem if an individual in a healthy body and immature. But, every day, people die who weren't seeking to die. It takes place to celebrities. How about Tim Russert, Reggie White, John Candy, Heath Ledger, all the people who died in the Oklahoma City bombing or who died in turmoil Trade Program. None of them thought they would die when they did. Just watch your evening news flash. It happens every business day. 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