Beginning Jan. 1, 2010, the estate and generation-skipping transfer (GST) taxes expired. We expected that Congress would enact some estate tax legislation to extend both the estate and GST taxes before the end of 2009, but that didn't happen. Several proposals to reinstate the estate and GST taxes for 2010 have been made but as of Aug. 18, 2010, nothing has been enacted. In addition, several charitable income tax benefits expired at the end of 2009. The House of Representatives passed legislation that would extend these benefits through 2010. That extenders package is currently pending in the Senate, with changes from the legislation passed by the House.