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Our attorneys stay on top of changes in legislation, agency regulations, case law, and industry trends—then craft timely legal alerts to keep clients up to date on legal developments important to their business.

February 1, 2013

Table Test
Date of Death  Exclusion Amount
  • On or after April 1, 2014 and before April 1, 2015
  • $2,062,500 
  • On or after April 1, 2015 and before April 1, 2016
  • $3,125,000
  • On or after April 1, 2016 and before April 1, 2017
  • $4,187,500
  • On or after April 1, 2017 and before January 1, 2019
  • $5,250,000
  • On or after January 1, 2019
  • Same amount as Federal Exemption
    (currently $5,340,000)

 

Date of Death  Exclusion Amount
  • On or after April 1, 2014 and before April 1, 2015
  • $2,062,500 
  • On or after April 1, 2015 and before April 1, 2016
  • $3,125,000
  • On or after April 1, 2016 and before April 1, 2017
  • $4,187,500
  • On or after April 1, 2017 and before January 1, 2019
  • $5,250,000
  • On or after January 1, 2019
  • Same amount as Federal Exemption
    (currently $5,340,000)

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To meet clients' needs for information and guidance in the current ever-changing environment, our COVID-19 Response Team is actively assessing regulatory, legislative, and other governmental updates, and attorneys across our practices and industry teams are producing alerts and webinars on a wide range of topics related to the crisis.

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