A map of what matters — and what happens next.
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Verified change log

Estate Planning Law Tracker

Follow selected federal and state developments from primary authorities. Each published entry identifies the jurisdiction, timing boundary, affected audience, source, and evergreen context. Detection alone never publishes an item.

4published source records

Human review required before publication

Primary sources linked at the point of use

Editorial control

From signal to published update

  1. 01
    Detect

    Allow-listed official feeds can create a private candidate record and preserve the source URL.

  2. 02
    Verify

    An editor checks authority, jurisdiction, status, dates, applicability, and whether the item supersedes earlier material.

  3. 03
    Publish and connect

    Only reviewed records appear here, with a primary-source trail and related lasting explanations.

Published records

Current tracked developments

Open the news briefing
United States—federal
Agency guidance or official filing materialPrimary source reviewed for publication

IRS publishes 2026 estate- and gift-tax inflation adjustments

The IRS states that the 2026 federal basic exclusion amount is $15 million and the annual gift-tax exclusion remains $19,000 per recipient.

Authority
Internal Revenue Service
Effective date or applicability
Verify applicability in the source
Affected audience
Estates, donors, fiduciaries, attorneys, CPAs, and advisors using 2026 federal transfer-tax figures
Why it matters
Estate and lifetime-gift illustrations must identify the applicable year; the amounts shown for 2025 should not be carried forward automatically.
Washington
Agency guidance or official filing materialPrimary source reviewed for publication

Washington estate-tax exclusion and rate changes take effect

Washington's Department of Revenue identifies a $3 million filing threshold and exclusion for dates of death on or after July 1, 2026, with state-specific rate and deduction rules.

Authority
Washington Department of Revenue
Effective date or applicability
Effective July 1, 2026
Affected audience
Residents, property owners, estates, fiduciaries, and professionals with a connection to the named state
Why it matters
A federal filing result does not answer the Washington filing or tax question, and the date of death changes which state table applies.
Oregon
Agency guidance or official filing materialPrimary source reviewed for publication

Oregon releases its 2026 estate transfer tax return

Oregon's 2026 Form OR-706 and official estate-tax hub remain the primary filing references for estates with Oregon filing questions.

Authority
Oregon Department of Revenue
Effective date or applicability
Verify applicability in the source
Affected audience
Residents, property owners, estates, fiduciaries, and professionals with a connection to the named state
Why it matters
Oregon uses a separate state transfer-tax system and form; federal thresholds do not substitute for the Oregon filing analysis.
United States—federal
Agency guidance or official filing materialPrimary source reviewed for publication

IRS beneficiary guidance maps inherited-account distribution factors

IRS guidance explains that beneficiary type, the owner's date of death, and the owner's required beginning date can affect inherited IRA and plan distribution rules.

Authority
Internal Revenue Service
Effective date or applicability
Verify applicability in the source
Affected audience
Account owners, designated beneficiaries, fiduciaries, and professionals coordinating inherited-account rules
Why it matters
A beneficiary designation can avoid probate while still creating complex income-tax and distribution obligations.

Start planning

What Is Estate Planning?Last Will and TestamentBeneficiary DesignationsFinancial Power of AttorneyAdvance Health Care Directive and Living Will

Trusts

Revocable Living TrustIrrevocable TrustThird-Party Special Needs Trust

Taxes

Federal Estate TaxFederal Gift Tax and Form 709Generation-Skipping Transfer TaxIncome-Tax Basis at DeathState Estate and Inheritance Taxes

Administration

What Is Probate?Probate TimelineExecutor ResponsibilitiesWhat to Do After a DeathChoose Executors, Trustees, and Agents

Tools

Estate Planning WorkbenchFederal Estate Tax CalculatorGift Tax Reporting IllustratorProbate Cost EstimatorEstate Liquidity CalculatorInherited Asset Basis IllustratorEstate plan checklistMap your estate