The IRS in Revenue Procedure 2013-15 announced the estate and related tax exemptions will be $5,250,000 in 2013. See http://www.irs.gov/pub/irs-drop/rp-13-15.pdf
Thanks to Brian Bergman at MacLean & Ema for passing along to me the citation.
We shall see.
Kevin Staker
Estate Tax News Blog
