I track this every day. Almost no one of substance in the news media is talking about the estate tax aspect of the Fiscal Cliff.
The only exception is an article by Bernie Becker and Peter Schroeder at the Hill. See http://thehill.com/blogs/on-the-money/domestic-taxes/274399-tax-chaos-looms-in-wake-of-plan-b-failure
Google “estate tax” in Google News if you wish to see for yourself.
I continue to predict the House will pass the Middle Class Tax Cut Act by the 31st. If not, the Congress will pass something similar very early in January so the Tea Part folk can say they did not vote to raise anyone’s taxes, just cut
We shall see
Estate Tax New Blog