The Economic Growth and Tax Relief Reconciliation Act of 2001 (the "2001 Act") set forth rules regarding estate, gift and generation-skipping transfer taxes for the then forthcoming decade. The basic arrangement of the Act included periodic decreases of maximum tax rates, periodic increases of applicable exemptions, a complete repeal of the federal estate and generation-skipping taxes in 2010, and a "sunset" provision in 2011, restoring tax rates and exemptions to levels applicable under the rules in place in 2001.