This article provides an overview of the Economic Growth and Tax Relief Reconciliation Act of 2001's (EGTRRA's) estate tax reforms and how they have impacted the states. Additionally, this article examines the lessons that might be learned from the history of the state death tax credit, how the states developed their state estate taxation schemes based on the state death tax credit, the congressional decision to repeal the state death tax credit and the states' limited responses, two states' differing responses to EGTRRA, and the study of the possible impact of the evolving state estate taxation landscape on wealthy retirees and Baby Boomers Finally, this article presents the recommendation that the states undertake to lobby the federal government for a reinstatement of the state death tax credit because of growing state deficits and because of the potential positive response they will receive following the election of Barack Obama.

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