To amend the Internal Revenue Code of 1986 to provide a fixed rate of interest on the postponed estate tax attributable to a reversionary or remainder interest in property included in the estate.

Amends the Internal Revenue Code to apply a fixed rate of interest to deferred estate tax in connection with reversionary or remainder interests in property included in an estate. Prescribes the interest rate, based on the interrelationship between the underpayment rate and the discount rate used to value the particular interest.