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Deferral and Extension<br />
TRA and EGTRRA did not directly change the<br />
deferral and extension provisions for the<br />
federal estate tax<br />
But TRA reduced the interest rate on the<br />
amount of deferred destate tax, to 2% for the<br />
first $1 million in taxable value of the<br />
business interest and 45% of the rate applied<br />
to tax underpayments for any additional<br />
amounts<br />
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