Estate Complexity Assessment

By Jay Chang, VP, Wealth Advisor

Last updated July 6, 2026

What Does the Estate Complexity Assessment Measure?

The assessment scores your estate across 9 risk factors that make estate plans fail or get expensive. Those factors include multi-state property, business ownership, blended family structure, estate size relative to the federal exemption, and how stale your documents are. The score measures how much coordination your estate needs, not how wealthy you are.

The 2026 backdrop matters. The federal estate, gift, and GST exemption is $15 million per person and $30 million per married couple, permanent and indexed for inflation under the One Big Beautiful Bill Act. Plans written for the old, lower exemption may now be solving the wrong problem. I cover the change in detail in what changed with the 2026 estate tax exemption.

When Does an Estate Get Complicated?

Complexity comes from structure, not just size. A $3 million estate with a business and a blended family can be harder to settle than a $20 million estate with clean documents. The patterns I see most:

• Property in more than one state. Each state where you own real estate can require its own probate proceeding. A dozen states plus Washington, D.C. also have their own estate taxes, with thresholds as low as $1 million in Oregon.
• A business you own. Without a succession plan and a valuation approach, the business becomes the hardest asset for your family to divide or sell.
• A blended family. Children from prior marriages, a current spouse, and default state law rarely point the same direction. Trust structures matter here, and I compare the options in revocable versus irrevocable trusts.
• An estate near or above the exemption. Families in the $10 million to $30 million range have real planning choices to make even under the higher exemption. I walk through them in trust strategies for families under $20M.
• Out-of-date beneficiary designations. Retirement accounts and life insurance pass by designation, not by will. An ex-spouse still listed on a 401(k) beats the will every time. More on this in the most overlooked part of your estate plan.
• Documents older than the law. Wills and trusts drafted before 2025 may reference exemption amounts and formulas that no longer exist.

How to Use This Calculator

1. Work through the 9 questions on your assets, property, business interests, and family structure.
2. Answer based on the documents you have today, not the plan you intend to create. Stale documents are a real risk factor.
3. Select See My Score to get your complexity score and tier, from simple to highly complex.
4. Review the factor breakdown to see which areas drive your score, then bring the top two or three to your estate attorney and advisor.

Estate Questions I Hear Most

What is the federal estate tax exemption for 2026?

The federal estate, gift, and GST exemption is $15 million per person and $30 million per married couple for 2026. The One Big Beautiful Bill Act, signed in July 2025, made this level permanent and indexed it for inflation. There is no scheduled sunset. Amounts above the exemption face federal estate tax at 40 percent.

Do I need to worry about state estate taxes?

It depends on where you live and where you own property. A dozen states plus Washington, D.C. impose their own estate taxes with far lower thresholds. Oregon starts at $1 million and Washington at $3 million. Arizona has no state estate or inheritance tax. Owning property in more than one state can pull your estate into another state's rules.

What is portability and do I need to file for it?

Portability lets a surviving spouse use the deceased spouse's unused federal exemption. It is not automatic. The executor must file Form 706, the federal estate tax return, at the first death, even when no tax is due. Missing the election can cost a family millions in exemption later. I explain the mechanics in the portability election for surviving spouses.

Does a revocable living trust reduce estate taxes?

No. Assets in a revocable trust stay in your taxable estate. A revocable trust helps your estate avoid probate and keeps administration private, it does not reduce estate tax. Irrevocable trusts can move assets out of the estate, with real trade-offs in control and flexibility.

Is this assessment legal or tax advice?

No. It is an educational tool that flags where estates typically get complicated. Use the score as a conversation starter with your estate attorney and CPA. Complex estates usually need the attorney, the CPA, and the advisor working from the same picture, and that coordination is a core part of what I do.