SAVE THE DATE!!

2024 Fiduciary Litigation Seminar

Where: Texas A&M University School of Law

When: September 13, 2024

Estate Tax Applicable Exclusion (per person)	$12,920,000
Applicable Estate Tax Credit Amount	$4,769,800
Gift Tax Lifetime Exemption	$12,920,000
Starting Tax Rate Above Estate (or Gift) Exemption Amount	40%
Annual Gift Tax Exclusion	$17,000
GST Tax Exemption	$12,920,000
GST Flat Tax Rate	40%

Thank you to Catherine Goodman for this contribution!

Estate Tax Applicable Exclusion	$12,060,000
Applicable Estate Tax  Credit Amount	$4,769,800
Gift Tax Lifetime Exemption	$12,060,000
Starting Tax Rate Above Estate (or Gift) Exemption Amount	40%
Annual Gift Tax Exclusion	$16,000
GST Tax Exemption	$12,060,000
GST Flat Tax Rate	40%

When: September 16, 2022

             8:00 AM - 4:30 PM

Location: TCBA, 1315 Calhoun St, Fort Worth, TX 76102

2022 amounts to calculate eligibility for public benefits:

• Social Security cost of living increase - 5.9%
  
• Medicare Part B premiums - $170.10
• SSI Monthly Income - $841 (Single); $1,261 (Married)
• Medicaid Monthly Income Cap - $2,523 (Single); $5,046 (Married, both applying)
  
• Medicaid Resource Limit - $2,000 (Single); $3,000 (Married, both applying)
  
• Minimum Protected Resource Amount - $27,480 
• Maximum Protected Resource - $137,400 
  
• Spousal Monthly Maintenance Needs Allowance - $3,435 
  
• Maximum Residence Value for Exclusion - $636,000