However, estates of individuals dying in 2010 can elect zero estate tax and the modified carryover basis rules that would have applied before they were repealed.
FORBES: Election For 2010 Estates: Big Headache
2.
The answer is to buy tax prep software like TurboTax and TaxCut that still calculates carryover.
FORBES: Filing Follies
3.
Carryover basis will require a lot of work, but the estate tax savings can be well worth the effort.