What Is The Threshold Before You Have To Start Paying Federal Estate Tax?

In 2007 & 2008, estate taxes are due if you own or control over $2 million dollars of assets, unless you leave it to a spouse, where $0 tax is due.  In 2009, the number grows to $3.5 million, in 2010 there is no estate tax, and in 2011 and thereafter the amount goes back to $1 million.  
This mess was a compromise created in about 1999 or 2000, and is expected to be addressed again before 2010.  
If a person is married, the couple can safely give double these amounts to their children using an A/B trust, or other planning tools.
If you need more, e-mail me directly.