Once again, repeal of the now "permanent" estate tax is being talked about in the halls of Congress. Coming so soon after passage of the 2012 American Taxpayer Relief Act — which among other things set estate tax rates and exemptions at their current levels — such talk will only inject uncertainty into the estate plans of the high net worth and business owners. Planning aside, repeal of the estate tax would also be bad public policy. The tax brings in much-needed revenue at a time when Congress is still trying to bring revenue and taxes into balance. This idea should be jettisoned.