No matter what the size of the estate there is no estate tax in 2010.
Get an estate plan.
Estate tax is coming back next year. If you think you are going to be here, steps can be taken to minimize estate tax in future years. Seek the advice of counsel and plan. Proper planning can reduce and alleviate taxes.
Consider using a revocable trust.
Revocable trusts can double the amount you can exclude from federal taxes if you are married. Next year a married couple can shelter two million dollars from estate taxes if proper steps are taken.