Thanks to the most recent tax reform bill shoved through Congress, the Federal Estate Tax does not normally apply to most estates.  In fact, as of January 1, 2018, the estates of married individuals valued at $22 million dollars or less will not have any estate tax liability at the federal level.  I say usually

If we thought Presidents Obama and Trump are diametrically opposed to one another in nearly every way possible we would be correct.  Except when it comes to Estate Tax Reform.  As a NY estate lawyer practicing in Forest Hills, NY, I am always curious to see what the winds of political change bring to this