An estate tax is a tax imposed by a state or federal government on the right to transfer property to your heirs after your death.  The Estate Tax in 2010 and 2011 it was $5,000,000,  it is $5,120,000 for 2012, but it is scheduled to decrease to $1,000,000 on January 1, 2013.  Consult with a Maryland tax lawyer for further details and help!