I appear to be the only person predicting the exemptions will be $5,260,000, everyone else I can find is estimating it will be $5,250,000.
For example: see National Law review at http://www.natlawreview.com/article/taxpayer-relief-act-brings-assortment-changes
And see Greenberg, Glusker: http://greenbergglusker.com/news/headlines/Fiscal-Cliff-Deal-Extends-5-Million-Estate-and-Gift-Tax-Credit-and-Generation-Skipping-Transfer-Tax-Exemption-but-Increases-Tax-Rate-to-40-
We await word from the IRS. It will come in the form of a “Revenue Procedure”. I will check for it to be published and will post when it comes out.
We shall see.
Estate Tax News Blog
P.S. President Obama signed the Tax Act today while in Hawaii using an autopen, whatever in the heck that is.