Interactive planning tools
Issue-spotting aids for T&E practice. These are educational tools, not legal advice — every result depends on the full facts and the governing state law.
Which trust fits this situation?
Answer a few questions about goals, estate size, family, and assets to surface candidate structures — each linked to its guide.
Suggested structures
Answer the questions above to see candidate structures and jump to the relevant guides.
This helper is a starting point for issue-spotting, not legal advice or a substitute for professional judgment. Every recommendation depends on the client's full facts and the governing law of the relevant state.
2026 estate-tax exemption explorer
See the federal exemption over time, estimate federal exposure, and scan the state death-tax landscape.
Quick federal exposure estimator
$20,000,000
Estimated federal estate tax (40%)
$0
Simplified: assumes full exclusion available, ignores prior taxable gifts, the marital and charitable deductions, portability specifics, and any state death tax. For illustration only — not a substitute for a full computation.
Federal exemption over time
OBBBA permanent level; indexed for inflation from 2027. Annual gift exclusion 2026: $19,000 per donee.
State death taxes
| State | Estate tax | Approx. exemption | Inheritance tax | Notes |
|---|---|---|---|---|
| Connecticut | Yes | $15,000,000 | — | Matches the federal exemption; CT is the only state with a state gift tax. |
| District of Columbia | Yes | $4,710,000 | — | Approximate; indexed. |
| Hawaii | Yes | $5,490,000 | — | |
| Illinois | Yes | $4,000,000 | — | Amended for deaths on/after 1/1/2026 (graduated rates); not portable, not indexed. Verify enacted exclusion. 755 ILCS 5/4-3 requires two witnesses; no holographic wills. |
| Kentucky | — | — | Yes | Inheritance tax based on beneficiary class. |
| Maine | Yes | $7,000,000 | — | Approximate; indexed. |
| Maryland | Yes | $5,000,000 | Yes | Only state with BOTH estate and inheritance tax. |
| Massachusetts | Yes | $2,000,000 | — | Low exemption; first $2M is a credit, not a cliff (2023 reform). |
| Minnesota | Yes | $3,000,000 | — | 3-year gift add-back to the estate. |
| Nebraska | — | — | Yes | County-level inheritance tax by beneficiary class. |
| New Jersey | — | — | Yes | Estate tax repealed 2018; inheritance tax remains by beneficiary class. |
| New York | Yes | $7,160,000 | — | Approximate; indexed. Cliff: estates >105% of the exemption lose it entirely. |
| Oregon | Yes | $1,000,000 | — | Lowest exemption tier ($1M); no portability. |
| Pennsylvania | — | — | Yes | Inheritance tax: 0% spouse, 4.5% lineal, 12% siblings, 15% others; PA does not require witnesses to sign in the testator's presence at execution (proof at probate). |
| Rhode Island | Yes | $1,802,431 | — | Approximate; indexed. |
| Vermont | Yes | $5,000,000 | — | |
| Washington | Yes | $2,193,000 | — | Approximate; graduated rates up to 35% (highest state rate). |
State figures are approximate, change frequently, and several are indexed for inflation. Confirm the current-year exemption and rate schedule with the state's department of revenue before advising. Only Connecticut currently imposes a state gift tax.
State execution-formalities lookup
Core will-execution requirements, holographic recognition, marital regime, and death-tax posture by jurisdiction.
Illinois
Witnesses required (attested will)
2
Self-proving affidavit
Available
Holographic wills
Not recognized
Marital property regime
Common law (elective share)
State estate tax
Yes
State inheritance tax
No
Death tax: Amended for deaths on/after 1/1/2026 (graduated rates); not portable, not indexed. Verify enacted exclusion. 755 ILCS 5/4-3 requires two witnesses; no holographic wills.
Near-universal rules
- Two competent witnesses attest the will (Louisiana uses a civil-law notarial testament form).
- Use disinterested witnesses — interested-witness statutes can purge a bequest to a witness.
- Remote online notarization does not automatically authorize remote witnessing of a will — verify.
General reference only. Execution formalities and holographic-will recognition are set by each state's probate code and change over time — always confirm against the current statute before an execution ceremony.
Working checklists
Track progress in your browser for this session. Adapt to your firm's process and the client's state.
Trust funding
The step plans most often fail on.
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Execution ceremony
A defensible signing.
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New-client intake
Issue-spotting at the outset.
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Educational tools, not legal advice. Figures and rules are general reference, change over time, and must be verified against current primary authority. These tools do not create an attorney-client relationship. Estateur is not a law firm.