The $5 Million Tax Break - WSJ.com

The $5 Million Tax Break - WSJ.com (JEH: This WSJ article capably describes the 2010 tax act's estate planning provisions. Tennesseeans, if possible, at least one spouse should move to Florida for gift tax purposes alone! This dramatic exemption seems surreal for many nowadays, but a $1 million exemption in 2013 (without further legislation) might hurt lots of folks.)