Many farmers and ranchers across the country face scores of similar problems – from huge swings in commodity prices, crushing environmental concerns, tremendous weather volatility and last, but certainly not least, the remarkable task of keeping the family farming business in the family.

Estate tax planning has never been an art of certainty, but the last two years have brought about a new era of uncertainty. Due to congressional indecisiveness, estate tax planners have been unable to give clear direction to their clients. In light of all the uncertainty, some significant new opportunities are now available for those willing to engage in the process of estate planning.

Estate tax planning has never been an art of certainty, but the last two years have brought about a new era of uncertainty.

On Dec. 17, 2010, President Barack Obama signed The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (2010 Tax Relief Act) in an effort to stimulate the economy.