(MONEY Magazine) – Here's a macabre thought: How expensive is it to die in your state vs. another state? In the wake of a law that phases out federal estate taxes (a.k.a. "death" taxes) by 2010, many local estate taxes--typically tied to the federal tax--are kicking the bucket. Come Jan. 1, 2005, 26 states will have no estate taxes. But some states won't let that revenue slip away. Estate taxes have survived or are being revived in 19 states plus the District of Columbia. Another eight states dun beneficiaries with an inheritance tax. Three states do both. Check rapidly changing estate tax laws at finance.cch.com. --JUDY FELDMAN