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 $1/$2. Alice is in the small blind, Dianne is in the big blind, Carol is next to act, followed by Joane, with Ellen on the button. Betting limits apply to the amount a player may open or raise, and come in four common forms: "no limit", "pot limit" (the two collectively called big bet poker), "fixed limit", and "spread limit". All such games have a minimum bet as well as the stated maximums, and also commonly a betting unit, which is the smallest denomination in which bets can be made. For example, it is common for games with $20 and