Repeal of the federal estate tax (as well as the generation-skipping transfer tax) effective for deaths after 2009 and the “sunset” provisions specifying that “all provisions of, and amendments made by the [2001] Act shall not apply to . . . estates of decedents dying, gifts made or generation-skipping transfers after December 31, 2010” have focused attention on the wisdom and the consequences of that part of the Economic Growth and Tax Relief Reconciliation Act of 2001.