Estate Tax Portability Gap Forecaster

Forecast whether your combined estate plus DSUE will stay within the federal exemption once the current limits sunset. Enter today's estate value, the elected DSUE, and an expected growth rate to pinpoint the exposure year, measure the taxable gap, and design a gifting cadence that can erase the liability before it arrives.

Fair market value of both spouses' taxable estates today, including real estate, businesses, and investments.
Deceased Spousal Unused Exclusion (DSUE) already elected via Form 706.
Annual appreciation rate you expect for the combined estate (enter 4 for 4%).
Optional — defaults to $13,000,000 combined exemption after the 2026 sunset. Adjust for your preferred assumption.
Optional — defaults to 20 years. Increase to test longer planning horizons.
Optional — defaults to a 5-year gifting plan to clear any taxable exposure.

Estate tax law changes frequently. Review these projections with your estate planning attorney and CPA before executing transfers or trust strategies.

Examples

  • Example 1 — Estate $18,000,000; DSUE $5,000,000; growth 4.00%; default exemption, 20-year horizon, and 5-year gifting window ⇒ Exposure begins in year 1 with a projected estate of $18,720,000.00 | Taxable amount above exemption: $720,000.00 | Suggested annual gifting over 5 years: $144,000.00 | Combined exemption shield (including DSUE): $18,000,000.00
  • Example 2 — Estate $9,600,000; DSUE $3,000,000; growth 3.00%; combined exemption $13,400,000; 25-year horizon; 8-year gifting window ⇒ Exposure begins in year 19 with a projected estate of $16,833,658.11 | Taxable amount above exemption: $433,658.11 | Suggested annual gifting over 8 years: $54,207.26 | Combined exemption shield (including DSUE): $16,400,000.00

FAQ

How should I handle lifetime gifting that has already occurred?

Reduce the current estate value input by the assets you have already gifted out of the taxable estate to avoid double counting those transfers.

Can I model growth at different stages?

Yes. Run separate scenarios with conservative and aggressive growth rates to bracket possible estate values and compare how quickly the exemption is exceeded in each case.

What if Congress extends the higher exemption?

Update the combined exemption optional field with your preferred future limit. The forecast will automatically recalculate the exposure year and taxable amount.

Does the calculator incorporate GST tax?

No. The tool isolates federal estate tax exposure. Consult your estate attorney to coordinate GST exemption allocations and trust structures.

Additional Information

  • DSUE adds to the projected combined federal exemption to determine the total shelter before estate tax applies.
  • Growth compounds annually using a future value calculation with no interim gifts or additional contributions assumed.
  • Projection horizon defaults to 20 years but can stretch to 50 years for multigenerational comparisons.
  • Suggested annual gifting spreads the taxable exposure evenly across the selected window to eliminate the gap ahead of the exposure year.
  • Outputs focus on federal estate tax exposure; model state estate or inheritance levies separately based on local thresholds.

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