Mark Stevens, CFP®

529 Plans and Estate Planning


Estate Tax Rates

The following chart summarizes federal estate tax rates and exemptions for 2019 and 2018.

  2019 2018
Annual gift exclusion$15,000 $15,000
Gift and estate tax applicable exclusion amount$11,400,000 + DSUEA1$11,180,000 + DSUEA1
Generation-skipping transfer (GST) tax exemption$11,400,0002$11,180,0002

1Basic exclusion amount plus deceased spousal unused exclusion amount (DSUEA)

2The GST tax exemption is not portable

This communication is strictly intended for individuals residing in the state(s) of GA. No offers may be made or accepted from any resident outside the specific states referenced.

Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2019.