Florida Trust & Probate Attorneys Blog
The scheduled rates and exemptions are as follows
| Year | Top Gift & Estate Tax Rate | Gift Tax Exemption Amount | Estate Tax Exemption Amount | GST Tax Rate | GST Exemption Amount |
| 2009 | 45% | $1 million | $3.5 million | 45% | $3.5 million |
| 2010 | 0 estate tax / 35% gift tax | $1 million | N/A | 0 | N/A |
| 2011 | 35% | $5 million | $5 million | 35% | $5 million |
| 2012 | 35% | $5 million | $5 million | 35% | $5 million |
| 2013 and beyond | 55% | $1 million | $1 million | 55% | $1 million (inflation adjusted) |