Estate Planning Key Numbers PC1370-Digital

ESTATE PLANNING

ESTATE PLANNING KEY NUMBERS

You will find here some key numbers associated with estate planning, as well as the federal gift tax and estate tax rate schedules for 2018 and 2019.

2018

2019

Annual gift tax exclusion:

$15,000

$15,000

Gift tax and estate tax applicable exclusion amount: Noncitizen spouse annual gift tax exclusion: Generation-skipping transfer (GST) tax exemption:

$11,180,000 1 + DSUEA 2

$11,400,000 1 + DSUEA 2

$152,000 $155,000

$11,180,000 3 $11,400,000 3

GST tax rate

40% 40%

Special use valuation limit (qualified real property in decedent’s gross estate):

$1,140,000 $1,160,000

1 The basic exclusion amount. 2 Deceased spousal unused exclusion amount (for 2011 and later years) 3 The GST tax exemption is not portable.

Wealth | Investments | Planning Commerce Trust Company

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