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 option. If all players check, the betting round is over with no additional money placed in the pot (often called a free round or free card). A common way to signify checking is to tap the table, either with a fist, knuckles, an open hand or the index finger(s). If in any betting round it is a player's turn to act and the action is unopened, then the player can open action in a betting round by making a bet—the act of making the first voluntary bet in a betting round is called opening the round. On the first betting