Although we have awaited legislation clarifying the future of the federal estate and gift tax system for the year 2010 and thereafter, Congress has yet to take any action. As a result, for a one-year period beginning January 1, 2010, the federal estate and generation skipping transfer (GST) taxes are repealed, to be reinstated in 2011 under the pre-2001 rules. The following table summarizes the rules in effect for 2010 and 2011....