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 has a relatively weak hand but suspects their opponent may be bluffing is called a hero call. Calling a bet prior to the final betting round with the intention of bluffing on a later betting round is called a float. In public cardrooms, placing a single chip in the pot of "any" value sufficient to call an outstanding bet or raise without a verbal action declaring otherwise always constitutes a call. If necessary, any "change" from the chip will be returned to the player at the end of the betting round, or perhaps even sooner if this can conveniently be