As the Wall Street Journal reports, the budget submitted to Congress by the Obama administration assumes that the estate tax will be reinstated for 2010 at the $3.5 million exemption and a top rate of 45%.  The budget also assumes that Congress will make that fix permanent.  The President also proposes significantly limiting the use of family limited partnerships as a vehicle for estate tax savings.  This change, somewhat vague, will supposedly generate $23.7 billion over 10 years.