We said it couldn’t happen, but the impossible occurred at the end of 2009 with the lapse of the federal estate and generation- skipping taxes. Of course, Congress had its hands full in December with the completion of the Health Care Reform bill, but the Senate did not have the votes (then or now) to pass the estate tax extension at the 2009 levels (an exemption of $3.5 million and maximum rate of 45 percent) to avoid filibuster.
Kurlowicz, Theodore, "Estate Planning Without a Net" (2010). Faculty Publications. 343.