As I mentioned yesterday, “Law and Order” has noticed that 2010 is a great year to die. So, far no retroactive estate tax law has made it through Congress and with summer recess and elections looming, I for one am beginning to think that nothing will happen this year. If that is the case, people dying in 2010 with estates of more than $1.5 Million will need to file Estate Tax returns for the sole purpose of allocating basis since there is no basis step-up for decedent’s dying in 2010.