How this site works
EstatePlanner.com explains, page by page, how estates are planned, taxed and administered when the wealth is a business, real estate or private investments.
Page types
Guides explain a subject end to end. Question pages answer one specific question first, then set out the conditions and exceptions. Glossary pages define a term and show where it arises for owners. Checklists list the records and decisions a topic involves. Tools perform transparent arithmetic on figures you enter.
State pages
Estate law is largely state law. Each state page covers only the rule areas listed on it, and the States page shows which jurisdictions have a page.
Figures that change
Dollar thresholds and rates are adjusted by statute and for inflation. They appear in the calculators as editable example values and, with their effective dates, in each page's collapsed Sources. The body text explains how a threshold works rather than restating a figure that will change.
What the pages do not do
The pages describe mechanisms, not courses of action. They name no providers and draft no documents.