NFIB endorsed legislation introduced by last week by Rep. Shelley Berkley, D-Nev., that would broaden the exemption to the estate tax and lower the tax rate. "It provides more protection from the tax and provides more certainty on what the rates are going to be," said NFIB tax counsel Bill Rys. "It is not just the tax. It is the planning that goes with the tax. That is where a lot of the cost is."