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Distracted by healthcare and the economy, Congress permitted the New Year to start without an amendment to the 2001 Tax Act, allowing the estate tax to lapse for at least one year. It is certain that Congress will seek a retroactive amendment in 2010, but it is likely that any such amendment will result in lawsuits challenging the constitutionality of retroactivity for transactions and deaths that occurred before enactment, says Allen B. Craig III head of the tax practice group at Gardere Wynne Sewell LLP. "In addition, there is partisan debate over the substantive terms of amendment." If there is no amendment in 2010, the Tax Act will automatically reinstate the estate tax in 2011 with an exemption amount of $1 million, not $3.5 million, and a maximum tax rate of 55 percent. To interview Mr. Craig, contact Rhonda Reddick at 800-559-4534 or rhonda@androvett.com.