The “Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010” allows estates of persons who died in 2010 to elect out of the federal estate tax. Although estate tax planners were aware of this option since the law was enacted in December of 2010, the IRS did not publish the final of Form 8939, the form used to make the election, until October of 2011. Form 8939 must be filed by January 17, 2012.