Check out this good article by Deborah Jacobs on CBS Moneywatch.com. It is a great overview of the personal planning issued individuals may face this year.
http://moneywatch.bnet.com/retirement-planning/article/estate-tax-what-you-need-to-know-for-2010/378294/
It is also a good overview for planned giving professionals wondering how to leverage the current estate tax situation for their planned giving programs.
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