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Personal Finance (Not Investing) • Questions on updating a Will and the MN estate tax exemption

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My parents are planning to update their Will. Here is the current situation:

Parents, age early 80s, in relatively good health and state of mind. Current estate exceeds the MN estate tax exemption level of $3M for an individual. The Minnesota estate tax is not portable for married couples. When both spouses die, only one exemption of $3 million can be applied.

Their current Will has assets being divided equally between their two children when both spouses pass.

Child 1 (ME) – Married, with two, unmarried adult children
Child 2 – Married, no children

Questions to gain knowledge before going back to their estate attorney:

Since MN doesn’t have spousal estate tax portability, how should they think about handling/structuring their Will for the value of their estate above $3M?
  • After spouse one passes, should their Will stipulate that excess of $3M be passed on to their heirs?
I am Child 1, with two, fiscally responsible adult children
  • I would like to recommend to my parents that they leave my portion of the inheritance, in Trust to their two grandchildren. My spouse and I would prefer it go to our children directly.
  • My understanding is since the estate value is less than the federal estate tax limit, there is no risk or penalties of the GSTT (generation-skipping transfer tax). Is this correct?
Thank you.

Statistics: Posted by cashheavy18 — Thu Oct 03, 2024 3:29 pm — Replies 2 — Views 160



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