Woke up wondering if Congress really is considering making the 2010 rules optional and giving estates option of going with 2009 rules. This would help medium size estates to have a full step up in basis. Could not find any other articles mentioning such word.
However, did find a good article at Salon that explains better than I did yesterday why an attempt by Congressional Democrats to change the exemption to $3,500,000 will fail.
We shall see.