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Thanks to a snafu in Congress that dates back to 2001, the estate tax won't apply during 2011. (The tax, which lays claim to half of a person's estate provided they have more than $3.5 million in assets, will return in 2011.) If you're thinking that legal technicality might encourage some rich people to try and hold off on dying until the ball drops in Times Square, well, you're right on the money. [WSJ]