一张厘清重要事项与后续步骤的全局导图。
★

已核实的变更记录

遗产规划法律动态追踪

持续追踪来自权威机构的联邦及州层面重要动态。每条已发布条目均注明司法管辖区、时效范围、受影响群体、来源及长效背景说明。仅凭检测结果不会自动发布任何条目。

4已发布来源记录

发布前须经人工审核

主要来源在使用处直接链接

编辑管控机制

从信号捕获到正式发布

  1. 01
    检测

    列入许可名单的官方信息源可创建私有候选记录并保存来源链接。

  2. 02
    核实

    编辑人员将核查权威性、司法管辖区、状态、日期、适用性，以及该条目是否取代此前内容。

  3. 03
    发布并关联

    仅经审核的记录方可在此显示，并附有主要来源追踪链接及相关长效说明。

已发布记录

当前追踪动态

打开新闻简报
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.

权威依据
Internal Revenue Service
生效日期或适用性
Verify applicability in the source
受影响群体
Estates, donors, fiduciaries, attorneys, CPAs, and advisors using 2026 federal transfer-tax figures
为何重要
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.

权威依据
Washington Department of Revenue
生效日期或适用性
Effective July 1, 2026
受影响群体
Residents, property owners, estates, fiduciaries, and professionals with a connection to the named state
为何重要
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.

权威依据
Oregon Department of Revenue
生效日期或适用性
Verify applicability in the source
受影响群体
Residents, property owners, estates, fiduciaries, and professionals with a connection to the named state
为何重要
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.

权威依据
Internal Revenue Service
生效日期或适用性
Verify applicability in the source
受影响群体
Account owners, designated beneficiaries, fiduciaries, and professionals coordinating inherited-account rules
为何重要
A beneficiary designation can avoid probate while still creating complex income-tax and distribution obligations.

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遗产规划工作台联邦遗产税估算工具赠与税申报说明工具遗产认证费用估算工具遗产流动性计算工具继承资产计税基础说明工具遗产规划清单梳理您的遗产结构