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 that can be passed is $15,000 per person.   This makes trust administration simpler for couples whose total assets are below $11.4 million.  Most Americans will not have to be concerned about estate taxes.