Estate tax in the United States exemption level with a 2001 top rate. That is, had no further legislation been passed, the estate of a person who died in the year 2010 would have been entirely exempt from tax while that of a person who died in the year 2011 or later would have been taxed as heavily as in 2001. However, on December 17, 2010, Congress passed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Section 301 of the 2010 Act reinstated the federal estate tax. The new law set the exemption for U.S. citizens and residents at $5 million per
Betting in poker bet or raise). The act of completing a bet or raise reopens the betting to other remaining opponents. For example, four players are in a hand, playing with a limit betting structure and a half bet rule. The current betting round is $20. Alice checks, and Dianne checks. Carol goes all-in for $5. Joane, still to act, has the following options: fold, call $5, or complete the bet to a total of $20. If Joane calls the $5, Alice and Dianne only have the option of calling or folding; neither can raise. But if Joane completes, either of them could