And, the law would "sunset" -- or expire-- five years after the program goes into effect.

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Even without that reality, the law's sunset clause means that Congress has the option to renew the legislation or revise it.

FORBES: Don't Be Afraid To Die In 2011

If the sunset clause in the new tax law has you in a panic that death delayed one day into 2011 could cost heirs millions in restored estate taxes, relax.

FORBES: Magazine Article

While sunset clauses are highly unusual in a law this major, they are common elsewhere.

FORBES: Don't Be Afraid To Die In 2011

If the sunset provision is not repealed in 2011, estate tax law would return to the law in place prior to the enactment of EGTRRA on June 7, 2001.

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Even without the political reality that the law will change over the next several years--with or without a scheduled sunset--there is another reason why the overnight hike from zero to 55% isn't going to happen.

FORBES: Don't Be Afraid To Die In 2011