Check it against the statute before you present it.
Defensible analysis, and an illustration the family can actually follow.
Trusted by hundreds of firms and institutions, as of August 2026.
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Review against the statute of the right state.
EstateView AI reviews any legal document against applicable statutes and case law, with the correct state selected before each review.
Know before you sit down with the family.
The Optimizer tests thousands of combinations of your plan and tells you what it found — including when the plan would run the client out of money.
A letter and a deck that explain the plan in the client’s terms.
Visual flowcharts, side-by-side comparison scenarios and client-ready presentations, generated from the plan you just built rather than rebuilt by hand.
State exposure hides below the federal threshold.
New York’s exemption sits far below the federal one. EstateView calculates both, automatically, for every state that levies an estate tax.
It checks the document against the state you picked
Set the state to New York and it reads the trust under New York law. This one is drafted on Florida provisions, and the review’s first action item is to scrub every Florida statutory reference and substitute the EPTL and SCPA equivalents. Four more follow, most against a numbered section — the fiduciary-accountability waivers in 6.12 and 8.11, the age-75 trustee testing clause in 6.02, the Article 10 savings clause it warns not to rely on.
…permanent baseline.6 Section 70106 of the Act amended Internal Revenue Code (IRC) § 2010(c)(3) to set the basic exclusion amount at $15 million for 2026, with annual inflation indexing scheduled to resume in 2027.7
2. Unified Credit and Portability
The federal estate and gift tax exemptions remain “unified,” meaning any part of the $15 million exemption used to shelter lifetime gifts reduces the amount available to shelter the estate at death.8 For married couples, “portability” allows a surviving spouse to claim and use any portion of the $15 million exemption that was not utilized by the first-to-die spouse (the “Deceased Spousal Unused Exclusion Amount” or DSUE).9 To elect portability, the executor of the first-to-die spouse’s estate must file a federal estate tax return (Form 706), even if no tax is owed.10
3. Annual Gift Tax Exclusion
For 2026, the annual gift tax exclusion remains at $19,000 per recipient (the same as 2025).11 This allows an individual to give up to $19,000 to any number of people without filing a gift tax return or reducing their $15 million lifetime exemption. Married couples may “gift-split” to transfer up to $38,000 per recipient.12
“I am using EstateView right now to run comparisons for clients looking at creating SLATs with either a straight gift or an installment sale — and to illustrate their income tax burden if it’s a grantor trust.”
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Both plans include the whole platform and both begin with the same two-week free trial. Each subscription covers one practitioner — same price for the first user and the fiftieth. No per-client fees, no per-document fees.
- The entire platform
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- Cancel any time, prorated
Twelve months at this rate comes to $599.88.
Start your free trial- The entire platform
- AI document review
- Client-ready letters & decks
- Cancel any time, prorated
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Twelve months at $49.99 is $599.88. Annual saves you $99.89 — about two months.
Start your free trialEvery trial is two weeks with full access. A card is required to start; cancel before the trial ends and you are not charged. After that you can cancel from your account at any time — it takes effect immediately and the unused part of the period is refunded. The terms of use have the detail.
Run your own numbers on a real client.
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