The federal estate tax rate for estates over \$12.06 million is 40%.

The federal estate tax exemption amount for 2023 is \$12.92 million.

The federal generation-skipping transfer tax rate is 35%.

The federal gift tax rate for gifts over \$12.06 million is 40%.

The federal gift tax exemption amount for 2023 is \$12.92 million.

The federal estate tax marital deduction is unlimited.

The federal generation-skipping transfer tax exemption amount for 2023 is \$12.92 million.

The federal estate tax charitable deduction is unlimited.

The federal gift tax annual exclusion amount for 2023 is \$17,000.

The federal gift tax lifetime exemption amount for 2023 is \$12.92 million.

The federal estate tax unified credit amount for 2023 is \$12.92 million.

The federal estate tax state death tax credit is 16%.

The federal estate tax credit for foreign death taxes is 16%.

The federal estate tax credit for previously taxed property is 16%.

The federal estate tax credit for qualified family-owned business interests is 16%.