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February 01, 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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