It is that time of year again when we wait in anticipation . . . no, not for scrumptious holiday treats . . . but for the Internal Revenue Service (IRS) to release the amount you can pass estate tax free upon your death (the Unified Credit Against Estate Tax) and the amount you can pass to any person gift tax free (Annual Exclusion). Although I may be stretching the level of anticipation, not for the holiday goodies though (my mother’s candy bar cookies are to die for) as we sit around with our loved ones this holiday season, many will wonder what will happen to their family, their farm, their small business when they pass away.