Trusts & Estates Prof Blog Writes:

"Under current law, there will be no estate tax for individuals who die in 2010. Accordingly, some wealthy individuals may plan for their demise to occur during 2010.

The following is from Stephen Moore, Death by Taxes: Seniors May Plan Their Demises to Maximize Their Bequests, Wall St. J., May 30, 2008, at W11:

On the occasion of Lady Bird Johnson's death last year, her daughter Lynda Robb told the press: "Mom wanted to last until 2010 so she would not have to pay the estate tax."

Filed under: Estate Planning - Generally, Estate Planning of the Rich and Famous, Estate Tax, Gifts and Gift Tax, San Diego Estate Planning