President Bush has once again weighed in on the estate tax issue, claiming the tax needs to be repealed to establish "certainty in the tax code." All sides in this debate agree with President Bush's concern for the need for certainty, but that can easily be achieved by adjusting the tax structure and moving beyond the phase-out system put in place by Congress in 2001 without repealing the tax. As with Social Security, there are only a few minor adjustments needed to achieve a prudent compromise policy on the estate tax, but for some reason President Bush is more interested in scrapping the tax entirely. It seems clear who's best interests President Bush has at heart.