2010: Cheapest Year to Die?

With estate taxes in limbo, the wealthy can die (almost) tax free.

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After 2010, the rules change again, this time reverting to previously higher levels of tax. Next year, barring any new laws, the maximum estate-tax rate will go up to 55 percent, and estates over $1 million will be taxed. That makes 2011 one of the most expensive times to die.


Corrected on : Clarified on 3/17/2010: An earlier version of this story, which previously suggested that all assets over $1.3 million were subject to the capital gains tax, has been clarified.