HS 330 Practice Questions - HS 330 Fundamentals Of Estate Planning Exam

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What is the basic exclusion amount (the amount sheltered by the unified credit) against federal estate and gift tax for a decedent dying or a donor making gifts in 2026?

$$13,990,000 $$11,700,000 $$15,000,000 $$5,490,000

Correct Answer:

$$15,000,000

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