Will lame-duck Congressmen who lost their election punt this dirty deal to the next Congress, promising passage and retroactivity?

FORBES: Obama And Republicans Race Against The Clock In Tax Deal

Risk of retroactivity declines as we reach the end of the year.

FORBES: Payday for Trust Babies

In New Jersey, where a new tax was passed in July 2002 but made retroactive to Jan. 1, 2002, a trial judge ruled in favor of the estate of a woman who died during the period of retroactivity.

FORBES