New York Times:  “The estate tax isn’t dead.  It’s resting.  The tax has been eliminated for 2010, but the estates of people who die before the year is out may still not pass free and clear to their heirs.  The complexities of the tax system and the likely return of the estate tax next year — maybe even sooner — are creating confusion for accountants, lawyers and many families. . . . Odd as it may seem, tax specialists caution, the absence of an estate tax could result in greater liability on smaller fortunes than on bigger ones.”