State Estate Tax Planning Differences
While the federal estate tax exemption is $15 million each in 2026, the state picture is far more aggressive for many wealthy families. Twelve states and the District of Columbia currently impose a state estate tax, and the exemption limits vary widely — in some states the exemption was as low as $1 million in 2025. This makes 529 planning relevant well below the federal threshold for families in high-tax states.
No statement or example on this site should be considered a specific recommendation for your personal situation. Investing and tax strategies each carry significant risks. Examples herein may not apply to your situation. Please consult your estate attorney, tax advisor, or financial advisor for personal advice.