Here is a link to a quick article by David M. Frees III on how the changes in the estate tax law next week will change your situation.  Links and analysis of the federal estate tax and the new capital gains tax issues for moderately wealthy US families.

  David M. Frees III
  Trusts, Estates, Probate, Estate Planning and Asset Protection
  With Offices in Phoenixville, Malvern and West Chester, Pennsylvania

  Unruh, Turner, Burke and Frees has trust, estate, and probate lawyers serving
  all of Chester County, Montgomergy County, Lancaster County, Deleware County
  and Berks and Bucks Counties.
David M. Frees, III
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