In 2019, there will be an increase in the amount that can pass estate tax free — one person can now pass a total of  $11.4 million during life and upon death.  In 2019, the amount that can be given each year without causing a decrease in the total exclusion that can be passed is $15,000 per person.   While this increase makes trust administration simpler for couples whose total assets are below $11.4 million, Sharon Ravenscroft still recommends trusts that will fund a Decedent’s Trust just in case the estate tax exclusion decreases.