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 postponed estate tax in connection with reversionary or remainder interests in property included in an estate. Prescribes the interest to be paid at the discount rate used to value the particular interest.

Limits eligibility to postpone such tax on estates where the value of reversionary or remainder interests exceeds 45 percent of the value of the gross estate.