In a December 13, 2009 Wall Street Journal article, titled The Future of the Estate Tax, Tom Herman answered a question regarding whether the estate tax is going to disappear. Here is part of his response:
Yes, but don't expect that to happen. . . .
I attended a tax-planning conference recently in New York and every lawyer and accountant I spoke with agreed that Congress won't allow the estate tax to vanish next year.
Instead, most tax advisers said they expect Congress to approve stopgap, or patch, legislation that would extend the basic structure of current law at least until the end of 2010.