Will the estate tax be repealed? There is no consensus. There are experts who believe it will be entirely repealed, and those who believe it will remain unchanged (or that the exemption amounts will be made larger and/or the tax rate lowered). However, it is important to remember that: (1) Florida has no state estate tax, and the federal lifetime estate and gift tax exemption for an individual is presently $5.49 million (which is portable between spouses, giving married couples a collective lifetime exemption of $10,980,000); and (2) there are a number of estate planning strategies available to those in excess of the exemption amounts which can still result in the payment of zero estate tax, in many cases, regardless of the size of your gross estate.
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