On January 1, 2010 the federal estate tax was completely repealed - but only for this year. Come 2011, the tax is scheduled to return at a rate of 55% with the lower exemption level of $1 million. On this week's podcast, Dick Patten, President of the American Family Business Institute, discusses how we got here, alternative proposals and what his organization is doing to promote permanent repeal.

"This battle really comes down to a...