On Jan. 11 the IRS announced that, with the inflation adjustment, the estate tax exclusion amount for deaths in 2013 would be $5.25 million. As for state rules, states make their own laws when it comes to estate taxes and rates so if there is particular state you are interested in, you would have to look at that states laws. Some follow federal, some don’t. Some have estate taxes, others do not. So it just depends on the state.