WASHINGTON — As part of the compromise reached between President Obama and Republican leaders in Congress that would extend the Bush-era tax cuts for another two years, the estate tax would return in 2011 at a 35% rate and a $5 million exemption, according to reports. The estate tax — a levy on inherited wealth that is of concern to many family-owned supermarket operators — expired at the end of last year but was slated to return at a 55% rate in 2011 with a $1 million exemption. The ...

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