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How much will the gift, estate tax increase on January 1, 2013?

Estate Tax
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William Keats
The gift tax exemption for 2013 is $14,000. Tax rates over this amount are based on a sliding scale. The unified credit can eliminate tax.
The estate tax exemption for 2013 is $5,225,000. The rates above this amount went from 35% to 40%.
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