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The nitty gritty of 2019 Estate and Gift Taxes

The IRS announced the new inflation-adjusted numbers in Rev. Proc. 2018-57. The estate and gift tax exemption is $11.4 million per individual, up from $11.18 million in 2018. An individual can leave $11.4 million to his heirs and pay no federal estate or gift tax, while a married couple will be able to shield $22.8 million. The annual gift exclusion amount remains the same at $15,000.

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