2010: Cheapest Year to Die?

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


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.