Estate & Probate Modeler

What it is

Estate and probate modeler. Distributes an intestate estate under the Uniform Probate Code default rules (UPC 2-102 spouse's share, 2-103 other heirs, 2-105 escheat), cited to the sections, and flags where a state's enacted scheme differs. Computes the federal estate tax as 40% of the taxable estate above the applicable exclusion, using the cited 2026 figure ($15,000,000, Rev. Proc. 2025-32) that is user-overridable and flagged as inflation-adjusted and subject to legislative change. Flags state estate/inheritance tax exposure from a dated, cited short list, and raises a GST trigger notice. Distribution is exact integer-cent arithmetic that reconciles to the penny; the tax multiply is cross-checked. In-browser, nothing leaves the page. Research aid, not legal or tax advice.

Honest scope

Authorities cited

• Uniform Probate Code 2-102 (share of spouse), 2-103 (share of heirs other than surviving spouse), 2-105 (no taker; escheat). Dollar figures subject to COLA under UPC 1-109.
• IRC 2001 - imposition of the estate tax and the rate schedule (top marginal rate 40%).
• IRC 2010 - unified credit against the estate tax; the applicable/basic exclusion amount.
• Rev. Proc. 2025-32 - IRS inflation adjustments for tax year 2026; basic exclusion amount $15,000,000.
• IRC 2601, 2631 (GST exemption), 2641 (GST rate, 40%).
• IRC 2056 - unlimited marital deduction (property passing to a surviving citizen spouse).
• State estate/inheritance tax snapshot as of 2026-01-01 (secondary source; verify with each state department of revenue).