2010-2011 Estate and Gift Tax Rates

After a one-year hiatus, the estate tax will be reinstated for 2011 and 2012, with a top rate of 35%. The exemption amount will be $5 million per individual in 2011, and will be indexed to inflation in following years. Estates of decedents in 2010 can choose to have the new 2011 rules applied retroactively to 2010.

 
 
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