You can see in this chart a graphic illustration of the gradual reduction in the top tax rate to full repeal in 2010 and a return to current tax law in 2011.
	Under the Act the current Unified Credit Exemption amount increases to $1 million for 2002-2003 to $1.5 million for 2004 & 2005 and $2 million in 2006 - 2008.  The highest exemption falls in the year 2009 at $3.5 million before full repeal in 2010.
	The Top Estate Tax Rate drops from 55% to 45% in 2009.  The highest drop comes in 2002 when the top estate tax rate goes to 50% and  down 1% thereafter to a maximum of 45% starting in 2007.
	Note that 2011 reflects the sunset provision which brings us back to the 2001 maximum tax rate of 55% again.