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Top Questions and Answers
Federal Transfer TaxPrior Law as of December 31, 2017New Law - 2026 as of January 1, 2026Estate, Gift and GST Tax Rates40%40%Gift Tax Annual Exclusion$14,000 per donee ($28,000 if spouse elects to split gift)$15,000 per donee ($30,000 if spouse elects to split gift), as indexed for inflation3 more rows
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