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 the betting action. Losing track of the amount needed to call, called the bet to the player, happens occasionally, but multiple occurrences of this slow the game down and so it is discouraged. The dealer may be given the responsibility of tracking the current bet amount, from which each player has only to subtract their contribution, if any, thus far. To aid players in tracking bets, and to ensure all players have bet the correct amount, players stack the amount they have bet in the current round in front of them. When the betting round is over (a common phrase