In 2020, the estate tax exclusion increases to $11.58 million. The present gift exemption remains at $15,000. Most Americans can avoid any tax when passing assets during their lifetime or after death. Sharon Ravenscroft finds that her clients’  largest concern remains to make sure the right people can assist them during their life when sick or incapacitated. As we gather with our families and friends this season, it is a good time to be sure we have a good estate plan or plan to get one in the coming year.