Table: What to Do While They Dither

Estate planning strategies you can use while Congress mulls changes in estate and gift taxes

-- Make gifts up to the tax-free limits of $10,000 per recipient annually and $675,000 in your lifetime.

-- Hold off on big gifts that would trigger the gift tax. You don't want to pay the levy before it's repealed.

-- Consider structuring large gifts as loans. If Congress ends the estate tax, you can just forgive the loan.

-- See if you can delay premiums on second-to-die life insurance policies intended to cover taxes on your estate.