here's eric schurenberg, editor- in-chief at bnet.com and editorial director at cbsmoneywatch.com. >>010 offers a tax-avoidance opportunity that is to die for. literally. this year, for the first time since 1916, the heirs of people who die will face not a penny in estate taxes. draw a breath in 2011, however, and under current law, your heirs would owe the government 55% of your taxable estate above $1 million. out of that grows one of the most macabre tax incentives in history, making 2010 the year to throw mama from the train. as we record this, you still have three more months to seize the opportunity. but, wait. after this election, there may be no need to rush. nearly two thirds of americans favor permanently repealing the estate tax, including 55% of democrats. this despite the fact that the threshold for owing the tax is so high that only 2% of the families will ever have to worry about it. this is partly a case of brilliant political marketing. calling the estate tax a death tax seems to make it everyone's problem, not just rich peoples'. opponents also claim that the estate