Prepare for an uncertain federal gift and estate tax exemption amount with a SLAT June 22, 2023 ESTATE PLANNING By Scott G. Husaby For 2023, the federal gift and estate tax exemption amount stands at $12.92 million ($25.84 million for married couples). But without action from Congress, on January 1, 2026, it’s scheduled to drop to only $5 million ($10 million… READ MORE