Source: https://www.dkattorneys.com/publications/2019-inflation-adjustment-amounts/
Timestamp: 2019-04-24 12:13:08+00:00

Document:
On November 15, 2018, the IRS released the 2019 inflation adjustments for several tax provisions in Rev. Proc. 2019-57. The adjustments apply to tax years beginning in 2019 and transactions or events occurring during the 2019 calendar year. With respect to estates and trusts, below are select key provisions and amounts for the 2019 calendar year.
For an estate of a decedent dying in 2019, the basic exclusion amount, for purposes of determining the §2010 credit against estate tax, is $11,400,000.
For an estate of a decedent dying in 2019 that elect to use the §2032A special valuation method for qualified property, the aggregate decrease in value must not exceed $1,160,000.
The §2503(b) annual gift tax exclusion for gifts made in 2019 is $15,000 per donee.
For gifts made to a non-citizen spouse in 2019, the annual gift tax exclusion under §2523(i)(2) is $155,000.
Additionally, recipients of gifts from certain foreign persons may be required to report these gifts under §6039F if the aggregate value of the gift(s) received in 2019 exceeds $16,388.
For an estate of a decedent dying in 2019 that elect to extend the payment of estate tax under §6166, the 2% portion for determining the interest rate under §6601(j) is $1,550,000.

References: §2010
 §2032
 §2503
 §2523
 §6039
 §6166
 §6601