estate tax

If an individual takes advantage of the unified tax credit $675,000 right now. Are they still eligible to receive the additional credit of $325,000 when the unified tax credit is increased to $1,000,000 in 2002, and what authority is that based on?

The unified credit is provided in IRC Sec 2010, and that section defines the credit according to a schedule so that the amount of the credit is the scheduled amount for the year it is to be applied. In other words, the authority is IRC Sec. 2010.

Thank you for your response loku; however, you did not really answer my question as to the treatment of credits taken now, and whether beneficiaries will be eligible to receive the additional tax credit when the unified tax credit is raised to $1,000,000 in 2002.