SBCA is a leader in trying to bring certainty to the estate tax area so that the owners of small businesses can plan for the future. Our goal is to increase the exemption level while achieving a tax rate reduction. We are committed to keeping the step up basis in the law and to rejoining the gift and estate tax systems. We are also working to create an estate tax exemption for up to a million dollars of retirement plan money in order to encourage people to save for their retirement.