Obama v. McCain on the Estate Tax

According to Tom Herman, On Death and Taxes … and the Candidates, Wall St. J., Oct. 15, 2008:

Although taxes have become a major political battleground in the presidential campaign, Sens. Barack Obama and John McCain agree on a couple of estate-tax issues that could benefit many people and their heirs. * * *  Here is an update on the current law, where the candidates stand, and what their areas of agreement could mean for many families and their heirs.

The following table is from the Paul Caron, The Estate Tax Under President McCain or Obama, TaxProf Blog, Oct. 15, 2008: