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
The Year in Industry in industry and aims to improve, and maintain students' maths skills over the course of the placement. The course is completed by the student through a series of distance learning modules and on-line tests. At this moment in time the Year in Industry placements do not legally entitle participants to student council tax exemptions. Undergraduate students are entitled to the exemption since they remain members of their respective universities for the duration of the gap year, however, pre-university students with deferred entry to university do not qualify as students by council tax law. In the past some appeals with support