The federal estate tax exemption—that's the amount an individual can leave to heirs without having to pay federal estate tax—will be $5.43 million in 2015, up from $5.34 million for 2014. That's another $90,000 that can be passed on tax-free. The top federal estate tax rate is 40%.Oct 30, 2014
IRS Announces 2015 Estate And Gift Tax Limits - Forbes
www.forbes.com/.../irs-announces-2015-estate-and-gift-tax-limits/Forbes