Enacted in 2001, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) made significant changes to the federal estate tax credit for state death taxes.

FORBES: For "Conforming States," State Death Taxes Will Rise When EGTRRA "Sunsets"

She says the real estate tax credit offer helped seal one deal already and that three other homes in the program are in strong negotiations.

FORBES: No Property Taxes For Six Months, I'll Take It

Until 2001 most states limited their estate tax to the "state death tax credit"--a part of the federal estate tax ceded to the states.

FORBES: Magazine Article