Legal Update法律资讯 · October 7, 20262026年10月7日
A Permanent $15 Million Federal Exemption, New York’s $7.35 Million Exclusion and Cliff, and the Electronic Wills Act永久性1,500万美元联邦豁免额、纽约州735万美元免税额及“悬崖”规则，以及《电子遗嘱法》
IWhat Changed变化内容
Pub. L. 119-21 set the federal estate and gift tax basic exclusion at $15,000,000 per person for 2026, indexed for inflation and without a scheduled sunset. Rev. Proc. 2025-32. The annual gift exclusion is $19,000. New York did not follow: its basic exclusion amount is $7,350,000 for decedents dying in 2026. N.Y. Tax Law § 952. New York also adopted an Electronic Wills Act, signed December 12, 2025 and effective December 12, 2027, permitting wills executed electronically with remote witnessing, provided the will is filed with the court system within the period the statute sets. Separately, amendments to SCPA §§ 307 and 308 now permit service on New York residents in Surrogate's Court proceedings by registered or certified mail without a court order.公法119-21将联邦遗产及赠与税基本免税额定为2026年每人15,000,000美元，随通胀调整，且无预定失效日期。税收程序2025-32。年度赠与免税额为19,000美元。纽约州未跟进：2026年去世者的基本免税额为7,350,000美元。《纽约州税法》第952条。纽约州还通过了《电子遗嘱法》，于2025年12月12日签署、2027年12月12日生效，允许以电子方式签署遗嘱并远程见证，但遗嘱须在法定期限内向法院系统提交。另外，《遗产法院程序法》第307及308条的修订，允许在遗产法院程序中以挂号或认证邮件向纽约州居民送达，无需法院命令。
IIAnalysis分析
The gap between the federal and New York exclusions is now more than $7.6 million. Many New York estates will owe no federal tax but substantial state tax, and New York's exclusion is lost entirely once the taxable estate exceeds 105% of the basic exclusion amount, so an estate modestly above the threshold can owe tax on its full value. Formula clauses drafted to fund a credit shelter trust with the maximum federal exemption can now overfund that trust for New York purposes or, conversely, leave the surviving spouse's share exposed. Lifetime gifts, which New York adds back to the estate in certain cases, require the same coordination.联邦与纽约州免税额的差距如今超过760万美元。许多纽约遗产无需缴纳联邦税，却须缴纳可观的州税；且应税遗产一旦超过基本免税额的105%，纽约州免税额即全部丧失，略超门槛的遗产可能须就全部价值纳税。以联邦最高豁免额为信托出资的公式条款，在纽约州层面可能造成过度出资，或使配偶份额暴露于税负之下。生前赠与在某些情况下会被纽约州加回遗产，同样需要统筹。
IIIWhat To Do Now应对建议
Review wills and revocable trusts with formula clauses for estates between roughly $7 million and $15 million, and consider a New York-specific funding cap or a disclaimer-based design. Do not rely on electronic execution until the Act takes effect in December 2027 and the implementing court rules are issued.对价值约700万至1,500万美元、含公式条款的遗嘱及可撤销信托进行检视，考虑设置纽约州专用的出资上限或以放弃继承为基础的设计。在《电子遗嘱法》于2027年12月生效并颁布法院实施规则之前，不要依赖电子签署。
This update is general information, not legal advice for your situation. Laws and deadlines change; contact us about your matter.本文为一般性信息，不构成针对您个人情况的法律意见。法律及期限可能变化，请就您的具体事务与我们联系。