| Calendar Year | Exemption | Top Estate Tax Rate |
| 2013 | $5,250,000.001 | 40% |
| 2014 | $5,340,000.00 | 40% |
| 2015 | $5,430,000.00 | 40% |
Planning your estate remains an important tool for protecting your assets for future generations.
1Indexed annually for inflation. Estimated to be $5.25 million in 2013.
