It is uncertain whether any significant changes to the estate tax will be made in the near future. President Biden has proposed some changes to the estate tax, such as increasing the estate tax rate and lowering the estate tax exemption threshold, but it is not clear if these proposals will be passed into law. Additionally, the political climate in Congress can be unpredictable and can change rapidly, so it is possible that new proposals or changes to existing proposals could be introduced in the future. It is best to consult with your estate attorney to stay informed about any potential changes to the estate tax and to make sure your estate plan is up to date