It also repealed the modified carryover basis rules for property acquired from a decedent who died in 2010.

FORBES: Election For 2010 Estates: Big Headache

In most cases, the green energy rules have been tweaked but never repealed.

FORBES: Lobbyists Try to Halt State Green Energy Standards

However, estates of individuals dying in 2010 can elect zero estate tax and the modified carryover basis rules that would have applied before they were repealed.

FORBES: Election For 2010 Estates: Big Headache