medium · Certified Financial Planner Professional Conduct

The Ostrow household is reviewing their estate plan in 2026. Mr. Ostrow, who has made no prior taxable gifts, wishes to know the maximum amount he can transfer to his heirs in 2026 without incurring federal estate or gift tax, assuming he does not use any portability from a predeceased spouse.

  1. $15,000,000
  2. $7,000,000
  3. $13,610,000
  4. $30,000,000

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