How We Keep This Current
The dollar figures on this site change when the government says so. Here is how we keep up.
Figures last confirmed November 2, 2026. 37 tracked figures across 12 areas.
Estate planning runs on numbers that do not sit still. The federal estate tax exemption, the annual gift exclusion, retirement contribution limits, Medicare premiums, Arizona's probate allowances. Each one is set by an agency or a legislature, and most of them move every year. A page that was right in January can be wrong by the next. This page explains how we keep ours right, and how you can tell at a glance how current any figure is.
One list, checked against every page
Every figure an outside body can change lives in one list we maintain. For each one we record the current value, the period it applies to, the earlier values it replaced, the official source, the date we last confirmed it, and what will publish the next number.
Before any change to the site goes live, an automated check reads every FAQ, glossary entry, guide and article and compares each dollar figure it finds against that list. If a page states an old figure as if it were current, the change cannot be published until the page is fixed. Older figures are allowed only when the page names their year, the way a tax history should.
That is the whole mechanism. No one has to remember which of several hundred pages mentions the gift exclusion. The check remembers for us.
What “Updated” and “Reviewed” mean
Updated is the last time we changed the words on a page. Reviewed is the last time the figures on that page were confirmed against their sources. When a page states a tracked figure, deadline, rule or Arizona statute, its reviewed date is the most recent confirmation of any of them, or the page's own update date if that is later. When a page states none of them, the two dates are the same. The reviewed date is also the one we send to search engines as the page's last modification, so a reader and a search result never see two different dates.
So a page can show an update from last spring and a review from this month. That is not a contradiction. The text has not needed to change; the numbers in it were checked again and still hold.
The “Figures on this page” box
Pages that state a tracked figure carry a short box near the sources. It lists each figure the page uses, what it is today, the year or period it applies to, the official source, and when we last confirmed it. If the page quotes an earlier year on purpose, the box says so.
For articles we reprint from other publications, the box also notes the original run date. Those authors were right when they wrote; the box tells you what the number is now.
When we recheck
We do not wait for a date on the calendar and hope we remember. Each figure has a named trigger: the IRS revenue procedure that arrives in late October, the Social Security cost-of-living announcement in October, the Medicare premium notice in the fall, the HSA limits each May, an Arizona statute amendment. When the trigger fires, that figure comes due, the new number is confirmed against the source, and the check above makes sure every page catches up.
Where the official publication is machine-readable, the site reads it itself. The Social Security cost-of-living notice in the Federal Register and the IRS revenue procedure that sets HSA limits are fetched once a day around the time they normally appear; the figures they announce, and the SSI amounts derived from them, are recorded with the document number and the sentence they came from, shown below as announced for the coming year, and switched to current on the day they take effect. 5 of the 37 tracked figures work this way today; the rest are confirmed by a person when their trigger fires.
If you only want the numbers, the Arizona estate planning figures page lists every tracked figure in one printable table. The full calendar is below. Sources include A.R.S. § 14-2402, A.R.S. § 14-2403, A.R.S. § 14-2404, A.R.S. § 14-3971, A.R.S. § 20-1233, A.R.S. § 20-1241.05, A.R.S. § 33-1101, ABLE National Resource Center, AHCCCS Eligibility Policy Manual, CMS, IRS, IRS Form 1041-ES (2026), IRS Notice 2025-67, IRS Rev. Proc. 2025-19, IRS Rev. Proc. 2025-32, Medicare.gov, SSA, SSA POMS SI 00835.200, SSA POMS SI 00835.300 and SSA POMS SI 01130.740.
What this does and does not promise
It promises that the figures on this site are checked against official sources on a schedule tied to the bodies that set them, and that a stale figure cannot slip into a new version of a page unnoticed.
It does not make any page tax or legal advice. Thresholds interact with your own facts in ways a web page cannot see. RJP Estate Planning is not a law firm. For legal questions, clients work with independent attorneys; for tax questions, a tax professional. Our Planning Consultants can help you organize the questions to bring them.
Spotted a figure you think is off? Tell us. We will check it against the source and correct it if you are right.
The review calendar
Every tracked figure, grouped by area: what it is today, the period it covers, where it comes from, when we last confirmed it, and what will produce the next number.
Federal estate and gift tax
- Federal estate, gift and GST basic exclusion amount (per person)$15 million2026 figure
Source: IRS, What's new - Estate and gift tax. Confirmed October 29, 2026. Checked every year; next check on or after November 10, 2026.
What produces the next number: IRS revenue procedure with 2027 inflation adjustments (IRC § 2010(c)(3) indexes the $15 million base after 2026), normally published mid-to-late October; also watch for legislation amending § 2010.
- Annual gift tax exclusion (per donor, per recipient)$19,000January 2025 to December 2026
Source: IRS, Frequently asked questions on gift taxes. Confirmed October 29, 2026. Checked every year; next check on or after November 10, 2026.
What produces the next number: IRS revenue procedure with 2027 inflation adjustments (IRC § 2503(b)), normally published mid-to-late October; rounds to the next $1,000.
- Annual exclusion for gifts to a non-citizen spouse$194,0002026 figure
Source: IRS Rev. Proc. 2025-32. Confirmed October 29, 2026. Checked every year; next check on or after November 10, 2026.
What produces the next number: IRS revenue procedure with 2027 inflation adjustments, normally mid-to-late October.
Federal income tax
- Taxable income at which estates and trusts reach the 37% bracket$16,0002026 figure
Source: IRS Rev. Proc. 2025-32. Confirmed October 29, 2026. Checked every year; next check on or after November 10, 2026.
What produces the next number: IRS revenue procedure with 2027 rate tables (IRC § 1(j)(2)(E)), normally mid-to-late October.
- Taxable income at which estates and trusts pay the 20% capital-gains rate$16,2502026 figure
Source: IRS Form 1041-ES (2026). Confirmed October 29, 2026. Checked every year; next check on or after November 10, 2026.
What produces the next number: IRS revenue procedure with 2027 inflation adjustments (IRC § 1(h)), normally mid-to-late October.
Retirement plan limits
- 401(k)/403(b)/457(b) elective deferral limit$24,5002026 figure
Source: IRS Notice 2025-67. Confirmed October 29, 2026. Checked every year; next check on or after November 20, 2026.
What produces the next number: IRS cost-of-living notice for 2027 plan limits (IRC § 402(g)), normally the first half of November.
- Age-50 catch-up contribution limit (401(k)/403(b)/457(b))$8,0002026 figure
Source: IRS, Retirement topics - Catch-up contributions. Confirmed October 29, 2026. Checked every year; next check on or after November 20, 2026.
What produces the next number: IRS cost-of-living notice for 2027 plan limits (IRC § 414(v)), normally the first half of November.
- Higher catch-up limit for participants turning 60 to 63$11,250January 2025 to December 2026
Source: IRS Notice 2025-67. Confirmed October 29, 2026. Checked every year; next check on or after November 20, 2026.
What produces the next number: IRS cost-of-living notice for 2027 plan limits; this amount is indexed from 2026.
- Traditional and Roth IRA contribution limit (under 50)$7,5002026 figure
Source: IRS Notice 2025-67. Confirmed October 29, 2026. Checked every year; next check on or after November 20, 2026.
What produces the next number: IRS cost-of-living notice for 2027 plan limits (IRC § 219(b)(5)), normally the first half of November.
- IRA catch-up contribution (age 50 and over)$1,1002026 figure
Source: IRS Notice 2025-67. Confirmed October 29, 2026. Checked every year; next check on or after November 20, 2026.
What produces the next number: IRS cost-of-living notice for 2027 plan limits (IRC § 219(b)(5)(C)).
- Required minimum distribution starting age73January 2023 to December 2032
Source: IRS, Retirement plan and IRA required minimum distributions FAQs. Confirmed October 29, 2026. Checked when the Legislature acts; next check on or after October 1, 2032.
What produces the next number: Statute raises the age to 75 for people born in 1960 or later (first affected RMD year 2033). Recheck earlier only if Congress amends § 401(a)(9).
Health savings accounts
- HSA annual contribution limits (self-only / family)$4,400 / $8,7502026 figure
Announced for 2027: $4,500 / $9,000 (read from Rev. Proc. 2026-24 on October 30, 2026; applies from January 1, 2027).
Source: IRS Rev. Proc. 2025-19. Confirmed October 29, 2026. Checked every year; next check on or after May 15, 2027.
What produces the next number: IRS revenue procedure with 2027 HSA limits (IRC § 223), normally published in May of the preceding year.
Long-term care insurance
- Eligible long-term care premium limits by age (IRC § 213(d)(10))$500 / $930 / $1,860 / $4,960 / $6,2002026 figure
Source: IRS Rev. Proc. 2025-32. Confirmed October 29, 2026. Checked every year; next check on or after November 10, 2026.
What produces the next number: IRS revenue procedure with 2027 inflation adjustments, normally mid-to-late October.
- Per diem limitation for qualified long-term care benefits (IRC § 7702B(d))$4302026 figure
Source: IRS Rev. Proc. 2025-32. Confirmed October 29, 2026. Checked every year; next check on or after November 10, 2026.
What produces the next number: IRS revenue procedure with 2027 inflation adjustments, normally mid-to-late October.
Social Security and SSI
- SSI federal benefit rate (individual / couple, monthly)$994 / $1,4912026 figure
Announced for 2027: $1,029 / $1,544 (read from Federal Register 2026-21796 on October 30, 2026; applies from January 1, 2027).
Source: SSA, SSI Federal Payment Amounts. Confirmed October 29, 2026. Checked every year; next check on or after October 20, 2027.
What produces the next number: SSA cost-of-living adjustment announcement, normally the second week of October; new rate applies from January.
- SSI presumed maximum value for in-kind support (one-third of FBR plus $20)$351.33 (net cut about $331)2026 figure
Announced for 2027: $363.00 (net cut about $343) (read from Federal Register 2026-21796 on October 30, 2026; applies from January 1, 2027).
Source: SSA POMS SI 00835.300. Confirmed October 29, 2026. Checked every year; next check on or after October 20, 2027.
What produces the next number: Recompute when the SSA COLA sets the next federal benefit rate: one third of the individual FBR plus $20.
- SSI one-third reduction (value of the one-third reduction rule)$331.332026 figure
Announced for 2027: $343.00 (read from Federal Register 2026-21796 on October 30, 2026; applies from January 1, 2027).
Source: SSA POMS SI 00835.200. Confirmed October 29, 2026. Checked every year; next check on or after October 20, 2027.
What produces the next number: Recompute when the SSA COLA sets the next federal benefit rate.
- SSI countable resource limit (individual / couple)$2,000 / $3,000in effect since January 1989
Source: SSA, Understanding SSI - Resources. Confirmed October 29, 2026. Checked when the Legislature acts; next check on or after October 1, 2027.
What produces the next number: Statutory since 1989; recheck annually for enacted legislation (several bills propose raising it).
Medicare
- Medicare Part B standard monthly premium$202.902026 figure
Source: CMS, Medicare costs. Confirmed October 29, 2026. Checked every year; next check on or after November 20, 2026.
What produces the next number: CMS announcement of 2027 Part A and B premiums and deductibles, normally October or November.
- Medicare Part B annual deductible$2832026 figure
Source: CMS, Medicare costs. Confirmed October 29, 2026. Checked every year; next check on or after November 20, 2026.
What produces the next number: CMS announcement of 2027 Part A and B premiums and deductibles, normally October or November.
- Medicare Part A monthly premium for people who must buy it (full / reduced)$565 / $3112026 figure
Source: CMS, Medicare costs. Confirmed October 29, 2026. Checked every year; next check on or after November 20, 2026.
What produces the next number: CMS announcement of 2027 Part A and B premiums and deductibles, normally October or November.
- Age that opens the federal six-month Medigap Open Enrollment Period (with Part B)65in effect since November 1990
Source: Medicare.gov, When can I buy Medigap?. Confirmed November 2, 2026. Checked when the Legislature acts; next check on or after November 1, 2027.
What produces the next number: Recheck if Congress amends the Medigap open-enrollment provision of the Social Security Act or CMS revises the Choosing a Medigap Policy guide; the federal floor does not create an under-65 window, and state law can add one.
Arizona Medicaid (ALTCS) standards
- ALTCS gross monthly income standard (300% of the SSI FBR)$2,9822026 figure
Announced for 2027: $3,087 (read from Federal Register 2026-21796 on October 30, 2026; applies from January 1, 2027).
Source: AHCCCS Eligibility Policy Manual, MA615 Income Standards. Confirmed October 29, 2026. Checked every year; next check on or after October 20, 2027.
What produces the next number: Three times the SSI federal benefit rate announced with the SSA COLA in October; AHCCCS updates MA615 in January.
- ALTCS countable resource limit (single applicant)$2,000in effect since January 1989
Source: AHCCCS Eligibility Policy Manual, MA701 Resource Standards. Confirmed October 29, 2026. Checked when the Legislature acts; next check on or after October 1, 2027.
What produces the next number: Tied to the SSI resource limit; recheck annually for federal or AHCCCS policy changes.
- Community spouse resource allowance (maximum / minimum)$162,660 / $32,5322026 figure
Source: AHCCCS Eligibility Policy Manual, MA707 Community Spouse Resource Deduction. Confirmed October 29, 2026. Checked every year; next check on or after December 15, 2026.
What produces the next number: CMS informational bulletin with the next year's spousal impoverishment standards, normally in November or December; AHCCCS updates MA707 in January.
- Maximum monthly maintenance needs allowance for a community spouse$4,066.502026 figure
Source: CMS, 2026 SSI and Spousal Impoverishment Standards. Confirmed October 29, 2026. Checked every year; next check on or after December 15, 2026.
What produces the next number: CMS informational bulletin with the next year's spousal impoverishment standards, normally in November or December.
- Minimum monthly maintenance needs allowance (monthly spousal need standard)$2,705July 2026 to June 2027
Source: CMS, Updated 2026 SSI and Spousal Impoverishment Standards. Confirmed October 29, 2026. Checked twice a year; next check on or after May 15, 2027.
What produces the next number: Reset every July 1 from the federal poverty level published in January; CMS issues an updated bulletin in spring.
- Medicaid long-term care home equity limit (Arizona uses the federal minimum)$752,0002026 figure
Source: CMS, 2026 SSI and Spousal Impoverishment Standards. Confirmed October 29, 2026. Checked every year; next check on or after December 15, 2026.
What produces the next number: CMS informational bulletin with the next year's standards, normally in November or December.
Disability benefits
- ABLE account annual contribution limit (all contributors combined)$20,0002026 figure
Source: ABLE National Resource Center, contribution limits. Confirmed October 29, 2026. Checked every year; next check on or after November 10, 2026.
What produces the next number: Since the 2025 law the ABLE limit is indexed separately from the gift exclusion (Rev. Proc. 2025-32 § 2); check the IRS revenue procedure in late October and the ABLE NRC confirmation.
- ABLE balance above which SSI cash benefits are suspended$100,000in effect since December 2014
Source: SSA POMS SI 01130.740. Confirmed October 29, 2026. Checked when the Legislature acts; next check on or after October 1, 2027.
What produces the next number: Statutory; recheck annually for amendments to the ABLE Act.
Arizona probate allowances
- Arizona small estate affidavit limits (personal property / real property)$200,000 / $300,000in effect since September 2025
Source: A.R.S. § 14-3971. Confirmed October 29, 2026. Checked when the Legislature acts; next check on or after July 15, 2027.
What produces the next number: Arizona legislative session ends in spring; general effective date is about 90 days after sine die. Recheck § 14-3971 each July.
- Arizona probate homestead allowance (A.R.S. § 14-2402)$18,000in effect since January 2012
Source: A.R.S. § 14-2402. Confirmed October 29, 2026. Checked when the Legislature acts; next check on or after July 15, 2027.
What produces the next number: Recheck Title 14 chapter 2 article 4 after each Arizona legislative session.
- Arizona probate exempt property allowance (A.R.S. § 14-2403)$7,000in effect since January 2012
Source: A.R.S. § 14-2403. Confirmed October 29, 2026. Checked when the Legislature acts; next check on or after July 15, 2027.
What produces the next number: Recheck Title 14 chapter 2 article 4 after each Arizona legislative session.
- Arizona probate family allowance (A.R.S. § 14-2404)$12,000in effect since January 2012
Source: A.R.S. § 14-2404. Confirmed October 29, 2026. Checked when the Legislature acts; next check on or after July 15, 2027.
What produces the next number: Recheck Title 14 chapter 2 article 4 after each Arizona legislative session.
Arizona property protections
- Arizona homestead exemption statutory base (A.R.S. § 33-1101)$400,000 (base, adjusted annually for inflation since January 1, 2024)in effect since December 2022
Source: A.R.S. § 33-1101. Confirmed October 29, 2026. Checked every year; next check on or after January 15, 2027.
What produces the next number: Statute indexes the amount every January 1 by the August-to-August cost-of-living increase; no single official notice publishes the adjusted figure, so prose must say "$400,000 base, adjusted annually for inflation" rather than a bare "$400,000".
Arizona insurance consumer protections
- Arizona annuity free-look period (A.R.S. § 20-1233)10 days (30 days if age 65 or older on the application date)in effect since September 2003
Source: A.R.S. § 20-1233. Confirmed October 30, 2026. Checked when the Legislature acts; next check on or after July 15, 2027.
What produces the next number: Recheck Title 20 chapter 6 article 4 after each Arizona legislative session; the Department of Insurance and Financial Institutions does not reindex this period.
- Arizona annuity replacement return right (A.R.S. § 20-1241.05)30 daysin effect since January 2004
Source: A.R.S. § 20-1241.05. Confirmed October 30, 2026. Checked when the Legislature acts; next check on or after July 15, 2027.
What produces the next number: Recheck Title 20 chapter 6 article 1.1 after each Arizona legislative session.