[disremembered]

$5,450,000 for 2016

https://www.irs.gov/Businesses/Small-Businesses-%26-Self-Emp...

[adevine]

But note that a married couple gets twice that, so a married couple can give nearly $11 million to their children completely tax free (PLUS children get a step up in basis on any capital assets that are inherited). Only a teeny, teeny percentage of estates meet that threshold.

[themartorana]

That's federal. In NJ, the line is $675k. It's different in other states, obviously.