mr. speaker , i believe we are at the end of our time , and i yield myself the balance of the time to close our side .  mr. speaker , i am feeling a bit like the man in the middle as we approach this debate .  there has been some on our side that suggests the pomeroy substitute provides too much estate tax relief .  indeed , the amounts are higher than acceptable .  obviously , we have heard from the other side they believe this is too low , but i would say to my friends in the majority , and listen to this carefully , those who approach this issue with an all-or-nothing mentality are likely to get nothing .  we can not tell what is going to happen in the year 2010 .  none of us know .  except there is one thing we know , and look at this chart , the national debt is going to exceed $ 10 trillion , $ 10 trillion , 36 percent above where we are at today , and this is based upon established budget projections .  do we really believe that that future congress is going to sit blithely by and let this become implemented ?  there is not a nickel 's worth of certainty in that .  and we all know , because as damaging as this is to the budget in the first 10 years , with $ 290 billion of revenue loss , debt service added , this is a $ 326 billion hit to the budget in the first 10 years , look what happens in the second 10 years : $ 1.3 trillion impact in the second 10 years when we count the value of the debt service .  do any of us think that we are really going to allow this to happen in the future years ?  that is why i have advanced a very different alternative , entitled certain and immediate estate tax relief , because it is certain and it is immediate , and it deals by taking the estate tax to $ 6 million per couple , $ 7 million per couple by the time we get to 2009 .  it deals with the estate tax issues of 99.7 percent of the population .  those of my colleagues looking at this chart may not be able to see this tiny red line , because that is what three-tenths of 1 percent represent with looking at the total population , three out of 1 , 000 , and we know that on average those estates are going to average $ 15 million .  so for three-tenths of 1 percent we offer an alternative that has no capital gains , that is one-quarter of the cost , that immediately phases in estate tax relief and is far and away the superior way to go .  all or nothing gets us nothing .  vote pomeroy , immediate and certain estate tax relief .  