Forbes:  “Worst case for wealth transfer: a $1 million exemption, plus a crackdown on planning techniques

[such as GRATs].  Next year many more families may need to worry about federal estate tax and at the same time could have fewer ways to minimize its bite. . . .Some of the changes that could take place next year are already built into the law. Others could emerge through a revenue-driven form of creeping estate tax reform . . . .”