If an annual exclusion is available, use the following amounts: $3,000 for 1977-1981; $10,000 for 1982-2002; $11,000 for 2002-2005; $12,000 for 2006-2008; $13,000 for 2009-2012; and $14,000 for 2013-2015.

1.In 2013, what is the largest estate size that an individual can transfer, estate tax-free, with a simple will to (a) a spouse; (b) anyone else? Explain, and state any assumptions How would your answers change if the year of death had been 2015?