Last year at this time, the 2010 federal estate tax provided an incentive for surrogates to keep wealthy patients alive past December 31, 2009. This month, the incentive is the opposite. If the patient dies on or before December 31, 2010, the estate can escape federal estate taxes. Therefore, there is arguably an incentive for surrogates to hasten death. Of course, this may very well be with the wishes and blessing of the patient herself.
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