Quick Answer: California does NOT have a state estate tax or inheritance tax. However, federal estate tax applies to estates exceeding $13.61 million (individual) or $27.22 million (married couples) in 2025, with rates up to 40%. Proper estate planning with trusts can help minimize or eliminate estate taxes for high-net-worth families.
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Table of Contents
- California Estate Tax: The Good News
- Federal Estate Tax 2025: What You Need to Know
- Estate Tax Exemption Thresholds 2025
- Federal Estate Tax Rates (18%-40%)
- Gift Tax Rules and Annual Exclusion
- Step-Up in Basis: Major Tax Benefit
- California Inheritance Tax (Spoiler: None)
- How Trusts Help with Estate Tax Planning
- 2026 Tax Law Changes: What's Coming
- Capital Gains Tax Considerations
- Frequently Asked Questions
California Estate Tax: The Good News
Let's start with the best news first: California does NOT have a state estate tax. If you're a California resident, you don't need to worry about paying state estate taxes, no matter how large your estate is.
History of California's Estate Tax
California had an estate tax prior to 1982, but it was based on a federal credit system. When federal law changed in 1982, California's estate tax was effectively eliminated. Unlike many states that created their own independent estate taxes after federal changes, California chose not to reinstate any state-level estate or inheritance taxes.
California Estate Tax Status
- State estate tax: None (abolished 1982)
- State inheritance tax: None
- State gift tax: None
- Estate value threshold: N/A - no state estate tax at any level
- What this means: You only need to worry about federal estate tax
What This Means for California Residents
As a California resident, your estate planning focus should be on:
- Federal estate tax (if your estate exceeds $13.61 million)
- Probate avoidance (costs $26,000+ on a $500,000 estate)
- Income tax planning (beneficiary tax consequences)
- Capital gains tax (on appreciated assets)
- Property tax reassessment (California's Proposition 19)
For most California families, avoiding probate is far more important than estate tax planning. A $500,000 California estate pays zero estate tax but faces $26,000+ in probate fees without a living trust. Learn more about California's probate process.
Federal Estate Tax 2025: What You Need to Know
While California has no estate tax, California residents are still subject to federal estate tax. The good news: only about 0.1% of estates (roughly 1 in 1,000) owe any federal estate tax due to the high exemption threshold.
How Federal Estate Tax Works
Federal estate tax is a tax on your right to transfer property at death. Here's how it works:
- Calculate gross estate: Add up all assets you own at death (real estate, investments, bank accounts, life insurance, retirement accounts, business interests)
- Subtract deductions: Funeral expenses, debts, attorney fees, property passing to spouse (unlimited marital deduction), charitable gifts
- Apply exemption: Subtract the $13.61 million exemption ($27.22 million for married couples)
- Calculate tax: Apply progressive tax rates (18%-40%) to the remaining amount
- Pay tax: Estate tax return (Form 706) due within 9 months of death
Federal Estate Tax Example
California couple with $20 million estate:
- Gross estate value: $20,000,000
- Deductions (debts, expenses): -$500,000
- Adjusted gross estate: $19,500,000
- Exemption (married couple): -$27,220,000
- Taxable estate: $0
- Estate tax owed: $0 (below exemption)
Estate Tax Exemption Thresholds 2025
The federal estate tax exemption is adjusted annually for inflation. Here are the 2025 thresholds:
| Year | Individual Exemption | Married Couple Exemption | Gift Tax Exemption |
|---|---|---|---|
| 2024 | $13.61 million | $27.22 million | $13.61 million (lifetime) |
| 2025 | $13.99 million | $27.98 million | $13.99 million (lifetime) |
| 2026 | ~$7 million (estimated) | ~$14 million (estimated) | ~$7 million (lifetime) |
Important: 2026 Tax Law Sunset
The current high exemption amounts are temporary. Under the Tax Cuts and Jobs Act of 2017, these exemptions are scheduled to be cut approximately in half on January 1, 2026.
- Current exemption (2025): $13.99 million individual / $27.98 million married
- Post-sunset (2026+): ~$7 million individual / ~$14 million married (adjusted for inflation)
- Impact: Millions more estates will owe federal estate tax starting in 2026
- Action needed: If your estate is $7-14 million, consider advanced estate planning NOW
Portability for Married Couples
Married couples get a special benefit called "portability" that allows the surviving spouse to use any unused portion of the deceased spouse's exemption:
- Husband dies in 2025 with $5 million estate
- Husband's exemption: $13.99 million
- Unused exemption: $8.99 million ($13.99M - $5M used)
- Wife's exemption: $13.99 million + $8.99 million unused = $22.98 million total
Important: To elect portability, you must file a federal estate tax return (Form 706) within 9 months of the first spouse's death, even if no tax is owed.
Estate Worth Over $7 Million? Plan NOW Before 2026
Time is running out to take advantage of the current high exemptions
Federal Estate Tax Rates (18%-40%)
Federal estate tax uses a progressive rate structure, similar to income tax. The more your estate exceeds the exemption, the higher the tax rate.
2025 Federal Estate Tax Rate Schedule
| Taxable Estate Amount | Tax Rate | Tax on Lower Amount | + Rate on Excess |
|---|---|---|---|
| $0 - $10,000 | 18% | $0 | 18% of amount over $0 |
| $10,001 - $20,000 | 20% | $1,800 | 20% of amount over $10,000 |
| $20,001 - $40,000 | 22% | $3,800 | 22% of amount over $20,000 |
| $40,001 - $60,000 | 24% | $8,200 | 24% of amount over $40,000 |
| $60,001 - $80,000 | 26% | $13,000 | 26% of amount over $60,000 |
| $80,001 - $100,000 | 28% | $18,200 | 28% of amount over $80,000 |
| $100,001 - $150,000 | 30% | $23,800 | 30% of amount over $100,000 |
| $150,001 - $250,000 | 32% | $38,800 | 32% of amount over $150,000 |
| $250,001 - $500,000 | 34% | $70,800 | 34% of amount over $250,000 |
| $500,001 - $750,000 | 37% | $155,800 | 37% of amount over $500,000 |
| $750,001 - $1,000,000 | 39% | $248,300 | 39% of amount over $750,000 |
| Over $1,000,000 | 40% | $345,800 | 40% of amount over $1,000,000 |
Estate Tax Calculation Examples
Example 1: Single person, $15 million estate (2025)
- Gross estate: $15,000,000
- Exemption: -$13,990,000
- Taxable estate: $1,010,000
- Tax calculation: $345,800 + 40% of $10,000 = $349,800 estate tax
- Effective tax rate: 2.3% of total estate
Example 2: Single person, $25 million estate (2025)
- Gross estate: $25,000,000
- Exemption: -$13,990,000
- Taxable estate: $11,010,000
- Tax calculation: $345,800 + 40% of $10,010,000 = $4,349,800 estate tax
- Effective tax rate: 17.4% of total estate
Example 3: Married couple, $30 million estate (2025)
- Gross estate: $30,000,000
- Married exemption: -$27,980,000
- Taxable estate: $2,020,000
- Tax calculation: $345,800 + 40% of $1,020,000 = $753,800 estate tax
- Effective tax rate: 2.5% of total estate
The Real Impact of Estate Tax
While the top rate is 40%, the effective tax rate (percentage of total estate) is much lower for estates near the exemption threshold. However, for very large estates, the tax can be substantial:
- $20 million estate: ~$2.4 million tax (12% effective rate)
- $50 million estate: ~$14.4 million tax (28.8% effective rate)
- $100 million estate: ~$34.4 million tax (34.4% effective rate)
This is why estate tax planning is critical for high-net-worth families. Proper trust planning can save millions in estate taxes.
Gift Tax Rules and Annual Exclusion
The federal gift tax and estate tax are part of a unified system. Gifts made during your lifetime count against your lifetime exemption.
Annual Gift Tax Exclusion 2025
You can give up to $18,000 per person per year (2024, indexed for inflation in 2025) without using any of your lifetime exemption or filing a gift tax return.
Annual Exclusion Gift Examples
Example 1: Couple with 3 children
- Husband gives $18,000 to each child = $54,000
- Wife gives $18,000 to each child = $54,000
- Total gifts: $108,000 per year tax-free
- No gift tax return required
- Over 10 years: $1,080,000 transferred tax-free
Example 2: Grandparents with 5 grandchildren
- Each grandparent gives $18,000 to each grandchild
- 5 grandchildren × $18,000 × 2 grandparents = $180,000 per year
- No gift tax return required
- Reduces estate by $180,000 annually
Lifetime Gift Tax Exemption
Gifts above the annual exclusion count against your lifetime exemption ($13.99 million in 2025). You don't pay gift tax until you've used your entire lifetime exemption.
How it works:
- You give your child $500,000 in 2025
- Annual exclusion: $18,000
- Taxable gift: $482,000
- This reduces your lifetime exemption from $13.99M to $13.51M
- No tax is paid now, but your estate exemption is reduced
- Gift tax return (Form 709) must be filed
Strategic Gifting for Estate Tax Reduction
Lifetime gifting is a powerful estate tax reduction strategy:
- Removes assets from estate: Gifts (and future appreciation) are out of your estate
- Use annual exclusions: $18,000 per person adds up over time
- Gift appreciating assets: Future growth happens outside your estate
- Pay gift tax (if wealthy): Gift tax is "tax exclusive" (better than estate tax)
- Use before 2026 sunset: Gift up to $13.99M before exemption drops
Important Gift Tax Rules
- Gifts to spouse: Unlimited (if spouse is U.S. citizen)
- Gifts to charities: Unlimited deduction, no gift tax
- Direct payments for medical/education: Unlimited if paid directly to institution
- Gift splitting: Married couples can combine their annual exclusions
- 529 plans: Can front-load 5 years of gifts ($90,000 per beneficiary)
Step-Up in Basis: Major Tax Benefit
One of the biggest tax benefits of inheriting property is the "step-up in basis" rule. This is often more valuable than avoiding estate tax.
How Step-Up in Basis Works
When you inherit property, your tax basis (cost for capital gains purposes) is "stepped up" to the fair market value at the date of death, eliminating all capital gains tax on appreciation during the deceased's lifetime.
Step-Up in Basis Example
California home purchased in 1980:
- Original purchase price (1980): $100,000
- Value at death (2025): $2,000,000
- Appreciation: $1,900,000
- Heir's new basis (stepped-up): $2,000,000
- If heir sells immediately for $2,000,000: $0 capital gains tax
- Capital gains tax avoided: ~$285,000 (15% federal on $1.9M gain)
Without step-up (if gifted instead):
- Heir receives home as gift with $100,000 basis (carryover basis)
- Heir sells for $2,000,000
- Capital gain: $1,900,000
- Capital gains tax: ~$285,000 (15% federal rate)
Step-up saves $285,000 in capital gains tax
California Community Property Step-Up
California's community property laws provide an even bigger benefit for married couples:
- Community property: Both halves get stepped-up basis when first spouse dies
- Separate property: Only deceased spouse's half gets stepped up
- Joint tenancy: Only deceased spouse's half gets stepped up
Community Property Double Step-Up Example
Married couple owns California home as community property:
- Purchase price (2000): $300,000
- Value when husband dies (2025): $1,500,000
- Appreciation: $1,200,000
Community property (both halves step up):
- Wife's new basis: $1,500,000 (full stepped-up basis)
- Wife sells for $1,500,000
- Capital gains tax: $0
If held as joint tenancy (only half steps up):
- Wife's basis: $150,000 (her half) + $750,000 (stepped-up half) = $900,000
- Wife sells for $1,500,000
- Capital gain: $600,000
- Capital gains tax: ~$90,000
Community property saves $90,000 in capital gains tax
Gift vs. Inheritance Tax Comparison
| Factor | Gift During Life | Inherit at Death |
|---|---|---|
| Basis to recipient | Carryover (donor's basis) | Stepped-up (FMV at death) |
| Capital gains tax | Beneficiary pays on all appreciation | No tax on pre-death appreciation |
| Estate tax impact | Reduces taxable estate | Included in taxable estate |
| Best for | High basis assets, estates over exemption | Highly appreciated assets, estates under exemption |
Key Takeaway: For most California families with estates under $13.99 million, it's better to hold appreciated assets until death to get the step-up in basis. For estates over the exemption, gifting highly appreciated assets may make sense despite losing the step-up.
Maximize Tax Benefits with Proper Estate Planning
A living trust preserves step-up in basis while avoiding probate costs
Create Your Trust - $400 →California Inheritance Tax (Spoiler: None)
Good news: California does NOT have an inheritance tax. Beneficiaries do not pay California state tax when they inherit property.
Estate Tax vs. Inheritance Tax: What's the Difference?
| Feature | Estate Tax | Inheritance Tax |
|---|---|---|
| Who pays | The estate (before distribution) | The beneficiary (after receiving inheritance) |
| Based on | Total value of estate | Amount inherited + relationship to deceased |
| Federal | Yes (over $13.99M in 2025) | No federal inheritance tax |
| California | No state estate tax | No state inheritance tax |
| States with tax | 12 states + DC have estate tax | 6 states have inheritance tax |
States with Inheritance Tax (Not California)
Only 6 states have an inheritance tax: Iowa, Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. California is NOT one of them.
What this means for California beneficiaries:
- No California state tax when you inherit money
- No California state tax when you inherit property
- No California state tax regardless of relationship to deceased
- Income tax may apply to inherited retirement accounts (IRAs, 401(k)s)
- Capital gains tax applies if you sell inherited property (after step-up basis)
How Trusts Help with Estate Tax Planning
Trusts are powerful tools for estate tax planning, especially for high-net-worth California families. Different types of trusts serve different tax purposes.
Revocable Living Trust (For Probate, Not Estate Tax)
A revocable living trust is the most common trust in California. It's excellent for avoiding probate but provides no estate tax savings because you maintain control.
- Assets: Remain in your taxable estate
- Estate tax: No reduction
- Probate: Completely avoided (saves $26,000+ on $500K estate)
- Step-up in basis: Fully preserved
- Best for: Estates under $13.99 million (2025)
Learn more about what a living trust is and how to create one.
Irrevocable Life Insurance Trust (ILIT)
An irrevocable life insurance trust removes life insurance proceeds from your taxable estate.
ILIT Estate Tax Savings Example
Without ILIT:
- Estate value: $12 million
- Life insurance: $5 million
- Total estate: $17 million
- Exemption: -$13.99 million
- Taxable estate: $3.01 million
- Estate tax: ~$1,204,000
With ILIT:
- Estate value: $12 million
- Life insurance in ILIT: $0 (excluded from estate)
- Total estate: $12 million
- Exemption: -$13.99 million
- Taxable estate: $0
- Estate tax: $0
ILIT saves $1,204,000 in estate taxes
AB Trust (Bypass Trust) for Married Couples
An AB trust (also called bypass trust or credit shelter trust) was very popular before portability. It's less common now but still useful in some situations:
- How it works: When first spouse dies, estate splits into Trust A (survivor's trust) and Trust B (bypass trust)
- Trust B: Holds up to exemption amount ($13.99M), grows outside survivor's estate
- Benefit: Appreciation on Trust B assets excluded from survivor's estate
- Downside: No step-up in basis at second death for Trust B assets
- When useful: Estates over $27.98M, or when portability unavailable
QTIP Trust (Qualified Terminable Interest Property)
A QTIP trust provides income to surviving spouse while controlling ultimate disposition of assets:
- Spouse benefit: Receives all income for life
- Control: First spouse controls who gets assets after second spouse dies
- Estate tax: Qualifies for unlimited marital deduction (no tax at first death)
- Taxed: Included in surviving spouse's estate at second death
- Best for: Blended families, second marriages, asset protection
Grantor Retained Annuity Trust (GRAT)
A GRAT is an advanced estate planning technique for wealthy families:
- How it works: Transfer appreciating assets to GRAT, receive annuity payments for term
- Tax benefit: Appreciation above IRS rate passes to beneficiaries tax-free
- Gift tax: Minimal or zero gift tax on transfer
- Best for: Highly appreciating assets, estates well over exemption
- Example: Tech company stock expected to appreciate significantly
Charitable Remainder Trust (CRT)
A charitable remainder trust provides income to you, with remainder going to charity:
- Income: You receive annuity or percentage of trust value for life or term
- Charity: Remaining assets go to charity at death
- Tax benefits: Immediate income tax deduction, avoid capital gains on transfer, estate tax deduction
- Best for: Highly appreciated assets, charitable intent, income needs
Dynasty Trust
A dynasty trust can last for multiple generations:
- Duration: Can last 90 years in California (longer in some states)
- Benefit: Assets skip estate tax at each generation
- GST tax: Uses generation-skipping transfer tax exemption
- Best for: Multi-generational wealth transfer, very wealthy families
Choosing the Right Trust for Estate Tax Planning
Estate under $13.99 million:
- Revocable living trust (probate avoidance)
- ILIT if you have significant life insurance
- Focus on probate savings, not estate tax
Estate $13.99M - $27.98M (married):
- Revocable living trust as foundation
- ILIT for life insurance
- Consider gifting before 2026 sunset
- Portability election essential
Estate over $27.98M:
- Multiple irrevocable trusts recommended
- ILIT, GRAT, AB trust, QTIP as appropriate
- Aggressive gifting strategy
- Dynasty trust for multi-generational planning
- Require specialized estate planning attorney
2026 Tax Law Changes: What's Coming
The single biggest estate tax issue facing California families is the scheduled sunset of the Tax Cuts and Jobs Act provisions on December 31, 2025.
What Changes in 2026
| Item | 2025 (Current) | 2026+ (After Sunset) | Impact |
|---|---|---|---|
| Individual exemption | $13.99 million | ~$7 million | Cut approximately in half |
| Married exemption | $27.98 million | ~$14 million | Cut approximately in half |
| Gift tax exemption | $13.99 million lifetime | ~$7 million lifetime | Reduced gifting capacity |
| GST exemption | $13.99 million | ~$7 million | Less generation-skipping ability |
Urgent Action Needed Before 2026
If your estate is currently between $7 million and $13.99 million, you need to take action before December 31, 2025:
Estate: $10 million (single person)
- 2025: No estate tax (under $13.99M exemption)
- 2026: ~$1.2 million estate tax (over ~$7M exemption)
- Action needed: Gift assets before 2026 to lock in current exemption
Strategies to implement NOW:
- Make large gifts: Use current $13.99M exemption before it drops
- ILIT funding: Move life insurance to irrevocable trust
- GRAT creation: Transfer appreciating assets
- Spousal lifetime access trust: Gift to trust for spouse's benefit
- Dynasty trust funding: Multi-generational wealth transfer
Time is running out. Consult an estate planning attorney immediately if your estate exceeds $7 million.
IRS Anti-Clawback Rule
Good news: The IRS issued regulations confirming that gifts made before 2026 using the higher exemption will NOT be "clawed back" if you die after the exemption is reduced.
Example:
- You gift $10 million in 2025 (under current $13.99M exemption)
- No gift tax paid (within exemption)
- You die in 2027 with $5 million remaining estate
- 2027 exemption: ~$7 million (post-sunset)
- Your estate gets credit for the full $10 million gift
- Result: No estate tax (even though $10M gift exceeds new $7M exemption)
This means there's no downside to making large gifts before 2026, as long as you can afford to part with the assets.
Capital Gains Tax Considerations
While California has no estate tax, capital gains taxes are an important consideration for estate planning.
California Capital Gains Tax Rates
| Tax Type | Rate | Notes |
|---|---|---|
| Federal long-term capital gains | 0%, 15%, or 20% | Based on income level |
| Federal NIIT (Net Investment Income Tax) | +3.8% | High earners (>$200K single, $250K married) |
| California state capital gains | Up to 13.3% | Taxed as ordinary income |
| Total maximum rate | 37.1% | 20% + 3.8% + 13.3% |
Strategies to Minimize Capital Gains Tax
- Hold until death: Step-up in basis eliminates all pre-death appreciation
- Harvest losses: Offset gains with capital losses
- Qualified Opportunity Zones: Defer and reduce capital gains through QOZ investment
- Charitable giving: Donate appreciated assets to avoid capital gains entirely
- 1031 exchange: Defer gains on investment real estate
- Installment sale: Spread gain recognition over multiple years
Retirement Account Taxes
Inherited retirement accounts (IRAs, 401(k)s) have special tax rules:
- No estate tax under exemption: But income tax applies to distributions
- Step-up NOT available: Retirement accounts don't get stepped-up basis
- 10-year rule: Most beneficiaries must withdraw within 10 years (SECURE Act)
- Tax rate: Ordinary income tax rates (up to 37% federal + 13.3% California = 50.3%)
- Spouse exception: Spouse can roll over to their own IRA
For large retirement accounts, consider Roth conversions during your lifetime to reduce beneficiaries' tax burden.
Frequently Asked Questions
Does California have an estate tax in 2025?
No, California does NOT have a state estate tax. California abolished its estate tax in 1982 and has not reinstated it. However, California residents are still subject to federal estate tax if their estate exceeds $13.61 million (individual) or $27.22 million (married couple) in 2025.
What is the federal estate tax exemption for 2025?
The federal estate tax exemption for 2025 is $13.99 million per individual ($27.98 million for married couples who properly plan). Only estates exceeding this amount owe federal estate tax. The exemption is scheduled to drop to approximately $7 million per person in 2026 when the Tax Cuts and Jobs Act provisions sunset.
Does California have an inheritance tax?
No, California does not have an inheritance tax. Beneficiaries in California do not pay state taxes when they inherit property, regardless of the estate's value or their relationship to the deceased. California is one of 38 states with no inheritance tax. However, beneficiaries may owe federal income tax on inherited retirement accounts and capital gains tax if they sell inherited property.
What is the federal estate tax rate in 2025?
Federal estate tax rates in 2025 range from 18% to 40%, with the top rate of 40% applying to amounts exceeding $1 million over the exemption threshold. The tax is progressive, meaning higher estate values are taxed at higher rates. Most taxable estates pay the maximum 40% rate because they exceed the $1 million threshold above the exemption.
How can a living trust help with estate taxes in California?
For estates under $13.99 million, a revocable living trust provides no estate tax savings but avoids $26,000+ in probate fees and preserves the step-up in basis. For estates over the exemption, irrevocable trusts (ILIT, GRAT, AB trust, QTIP) can reduce or eliminate estate taxes by removing assets from your taxable estate or maximizing both spouses' exemptions. Proper trust planning can save high-net-worth families millions in estate taxes. Create your living trust for $400.
What is the annual gift tax exclusion for 2025?
The annual gift tax exclusion for 2025 is $18,000 per person per year (2024 amount, adjusted for inflation). You can give $18,000 to as many people as you want without using any of your lifetime exemption or filing a gift tax return. Married couples can combine their exclusions to give $36,000 per recipient annually. This is a powerful estate tax reduction strategy.
What happens to the estate tax exemption in 2026?
The estate tax exemption is scheduled to be cut approximately in half on January 1, 2026, when the Tax Cuts and Jobs Act provisions sunset. The exemption will drop from $13.99 million (2025) to approximately $7 million per person (adjusted for inflation). This means millions more estates will owe federal estate tax starting in 2026. If your estate is $7-14 million, you should implement estate tax planning strategies NOW before the exemption drops.
Do I get a step-up in basis on inherited property in California?
Yes, you receive a step-up in basis on inherited property in California. Your basis is adjusted to the fair market value at the date of death, eliminating capital gains tax on appreciation during the deceased's lifetime. For California community property, BOTH halves get stepped up when the first spouse dies, providing a double step-up benefit. This is one of the most valuable tax benefits of estate planning.
Should I gift assets now or hold them until death?
It depends on your estate size. Estates under $13.99M: Generally hold assets until death to get step-up in basis (saves capital gains tax). Estates over $13.99M: Consider gifting to reduce estate tax, especially before 2026 exemption reduction. Highly appreciated assets: Compare capital gains tax (if gifted) vs. estate tax (if held). Consult an estate planning attorney for personalized advice.
Can I avoid estate tax with a living trust?
A revocable living trust does NOT reduce estate tax because you retain control of assets. However, it avoids probate (saves $26,000+ on $500K estate) and preserves step-up in basis. For estates over $13.99 million, irrevocable trusts can reduce estate tax by removing assets from your estate. High-net-worth families need specialized irrevocable trusts (ILIT, GRAT, AB trust) for estate tax planning. Start with a revocable living trust for $400.
Protect Your Estate from Unnecessary Taxes and Probate
Start with a living trust for just $400-$500
✓ California-specific estate planning documents
✓ Attorney review by State Bar #208356 included
✓ Avoid $26,000+ in probate fees
✓ Preserve step-up in basis tax benefits
✓ Foundation for advanced estate tax planning
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Have a high-net-worth estate? Contact us for advanced estate tax planning strategies.
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Last Updated: January 2025
Attorney: Rozsa Gyene, State Bar #208356
Service Area: California (all counties)
Disclaimer: This article provides general information about California estate tax in 2025. Tax laws are complex and subject to change. Estate tax exemptions are scheduled to change in 2026. Consult with a qualified estate planning attorney and tax professional for advice specific to your situation. This article does not constitute legal or tax advice.
