a$.$ Why is this the case?

A$.$ Most estates are not subject to the federal estate tax because the unified tax credit and the charitable contribution deduction are unlimited. This means that for decedents dying in $2024,$ estates of all amounts will not be subject to the federal estate tax.

B$.$ Most estates are not subject to the federal estate tax because of generous credit and deduction provisions, such as the unlimited charitable contribution deduction and the credit for taxable gifts made after $1976.$

C$.$ Most estates are not subject to the federal estate tax because of generous credit and deduction provisions, such as the unified tax credit and the unlimited marital deduction. The unified tax credit equivalent for $2024$ is $$13,610,000.$ This means that, at a minimum, for decedents dying in $2024,$ no estate of $$13,610,000$ or less will be subject to the federal estate tax.

D$.$ Most estates are not subject to the federal estate tax because of generous credit and deduction provisions, such as the unified tax credit and the unlimited charitable contribution deduction. The unified tax credit equivalent for $2024$ is $$5,250,000.$ This means that, at a minimum, for decedents dying in $2024,$ no estate of $$5,250,000$ or less will be subject to the federal estate tax.