Outlook - Taxes
Marcia Zarley Taylor DTN Executive Editor
Wed Jan 16, 2013 06:23 AM CST

AUSTIN, Texas (DTN) -- For the children of a 75-year-old couple who live in the Great Plains, the paperwork dash was a little too close for comfort. Their parents had put off the finishing touches on an estate plan until Dec. 31 last year, their son said. While they had accumulated farmland, cattle, oil leases and banking interests worth $100 million during their married life, they'd just never gotten around to settling how that wealth would be distributed at their deaths.

They weren't alone in panicked planning. Depending on where Congress set estate tax exemptions this year, even a 5,500-acre ...

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