Bankrate.com - "Estate tax elimination could cost heirs" (7-24-06)

"As is often the case in tax-law changes, when some taxpayers win, others lose. That will be the case in 2010 when, under current law, the estate tax disappears for that year only. Ironically, that same year some heirs will find they owe more in taxes than they would if the tax had remained in place."