And given the uncertainty surrounding the estate tax, families with taxable estates need to make sure their documents are written to account for that uncertainty.

鉴于遗产税存在的不确定性，有应税遗产的家庭必须确信这些文件都考虑了不确定性的存在。

youdao

If you lost a loved one in 2010 that might have a taxable estate, my sympathies are really with you.

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Closer to home, consider owning assets within a family limited partnership (FLP) and taking advantage of leveraged gifting in order to reduce your taxable estate.

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Of course, there might be a situation where you have a taxable estate and are required to file a federal form 706 but do not want to make the election.

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