{
 "protocol": "verified-facts/0.2",
 "key": "us/estate-gift/gst-exemption",
 "label": "Generation-skipping transfer tax exemption, § 2631(c)",
 "value": 15000000,
 "unit": "USD",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
 "quote": "For calendar year 2026, the generation-skipping transfer exemption amount under § 2631(c) is equal to $15,000,000.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "scope": "Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).",
 "hash": "sha256:26e39f2f99ee7ca5a04f36eff97600586bb8f533380349159dbc00bab4847397",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..rPB95bhpYF9ablGVZdaRffZeP2XnsaEYspQ6Z2XxYp8woW_KvDohT_2dHgfHEVzfRD5EqbU06aVF9aLa1a1BAw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/estate-gift/gst-exemption",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}