The annual gift tax exclusion for 2018 is going up from $14,000 per year to $15,000 per year.

The estate tax exemption (the amount that a person can give during life or at death without paying 
estate tax is also going from $5,490,000 to $5,600,000)

There's more detail that you need to know.  To Get the whole story here:

If you really want to go deep here's a link to the IRS announcement.


David M. Frees, III
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