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 cardrooms have additional rules designed to speed up play, earn revenue for the casino (such as the "rake"), improve security and discourage cheating. All poker games require some forced bets to create an initial stake for the players to contest, as well as an initial cost of being dealt each hand for one or more players. The requirements for forced bets and the betting limits of the game (see below) are collectively called the game's "betting structure". An ante is a forced bet in which all players put an equal amount of money or chips into the pot before the