What happens in 2013, when the federal estate tax exclusion goes back to $1 million if Congress does nothing? What are the implications of the decoupling of Illinois' estate tax from the federal exclusion, so that any taxable estate over $2 million generates Illinois estate tax?

Steven E. Siebers's article in the September Illinois Bar Journal explores these and other questions and helps you advise estate-planning clients, especially married couples, in these uncertain times.