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 either 1.5 times (a half kill) or double (a full kill) the amount of the big blind. In addition, the betting limits for the kill hand are multiplied by 1.5 or doubled, respectively. The term kill, when used in this context, should not be confused with "killing a hand", which is a term used for a hand that was made a dead hand by action of a game official. A game played with a spread-limit betting structure allows a player to raise any amount within a specified range. For example, a game called "one to five limit" allows each bet