Owners of family-held banks had better read the fine print if they want to use the bigger estate tax exemptions that President Clinton will sign into law today.

The legislation increases the inheritance exemption for family-owned businesses and farms to $1.3 million, from $600,000, beginning Jan. 1. The change was included in a balanced budget passed by Congress last week, and also increases the standard inheritance exemption to $1 million by 2006.

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