Should I or Should I Not Throw Momma From the Bus This Year?

Last week the New York Times featured yet another article on the uncertainty surrounding the estate tax.  The following is somewhat humorous commentary regarding changes to capital gains treatment this could be disadvantageous for smaller estates:

Estate planners say the tax hiatus has inspired jokes among their peers along the lines of “Throw Momma from the train in 2010.”

Yet if Momma has a fortune of less than seven figures, her loved ones probably would be better off keeping her on board.

Conrad De Aenlle, That Fog Still Hasn’t Lifted From the Estate Tax, NY Times, Feb. 13, 2010.

Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this to my attention.