Simplified estimate using the 2026 unified estate and gift tax exemption ($15M per individual, $30M per married couple, indexed for inflation) and a flat 40% rate on the amount above the exemption, per the Congressional Research Service. It ignores prior taxable gifts, deductions (marital, charitable), portability elections, trusts, valuation discounts, and any state-level estate or inheritance tax. This is general information, not legal, tax, or financial advice.