Increased Estate Tax Exemption for 2015

English: Dartboard with darts. Suomi: Tikkataulu.The Treasury Department will not give official numbers until November, but I have made the following projections for 2015 estate and gift tax exclusion amounts:

  • The Basic Exclusion Amount (IRC §2010(c)(3)) used to compute the Unified Credit Against Estate Tax will probably be $5,420,000; this would be an increase of $80k (or 1.5%) over 2014’s exclusion amount;
  • This Basic Exclusion Amount of $5,420,000  is equivalent to a Unified Credit of $2,113,800;
  • The Gift Tax Annual Exclusion amount (IRC §2503(b)) should stay at $14,000.

These predictions assume that Congress makes no changes to the estate and gift tax laws before the end of the year.


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