Complete 2026 East Coast wealth transfer and capital gains hub: NY $7.16M 105% Estate Tax Cliff & Santa Clause, Massachusetts $2.0M Estate Exemption, PA (4.5%–15%) & NJ (11%–16%) Inheritance Tax, and IRC § 1031 Boot.
1. Interactive Simulators & Statutory Guides in This Family
US Treasury Bills vs. Bank CDs After-Tax Yield Calculator
Compares state-and-local-tax-exempt US Treasury bills against fully taxed bank CDs in NYC, NY, NJ, MA, and PA, and computes the exact Tax-Equivalent CD APY.
401(k) & Roth IRA Compound Growth & Catch-Up Simulator (2026)
Projects tax-deferred and Roth compounding with 2026 IRS elective deferral limits ($23,500 standard, $31,000 age 50+, and $34,750 age 60–63 Super Catch-Up).
Federal & East Coast State Capital Gains + 3.8% NIIT Calculator
Calculates combined Federal long/short-term capital gains tax, the 3.8% Net Investment Income Tax, and state surtaxes (including NYC 14.776% and Mass. 9% Millionaire Tax).
Social Security COLA & Retirement Taxability Calculator
Computes IRS Provisional Income to determine whether 0%, 50%, or 85% of your Social Security benefits are subject to federal tax, plus NY/NJ/PA state exemptions.
Sell Annuity & Structured Settlement Present Value / Discount Rate Calculator (2026)
Compares lump-sum cash buyout offers from factoring companies (at 9%–15% discount rates) against intrinsic present value at risk-free US Treasury yields and quantifies the exact factoring haircut.
Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates
Calculates 2026 Pennsylvania Inheritance Tax (0% spouse, 4.5% children/lineal heirs, 12% siblings, 15% collateral heirs, plus 5% 90-day early payment discount) and New Jersey Transfer Inheritance Tax (0% Class A, 11%–16% Class C siblings, 15%–16% Class D nieces/nephews/unmarried partners).
NY Estate Tax Cliff ($7.16M) & Massachusetts ($2M) Estate Tax Calculator (2026)
Simulates the notorious New York Estate Tax Cliff (where estates between 100% and 105% of the $7,160,000 basic exclusion face a >100% marginal tax rate and lose the entire exemption above $7,518,000) alongside the $2,000,000 Massachusetts Estate Tax credit and the "Santa Clause" charitable bequest workaround.
2. Flagship Interactive Simulator
Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates
Calculates 2026 Pennsylvania Inheritance Tax (0% spouse, 4.5% children/lineal heirs, 12% siblings, 15% collateral heirs, plus 5% 90-day early payment discount) and New Jersey Transfer Inheritance Tax (0% Class A, 11%–16% Class C siblings, 15%–16% Class D nieces/nephews/unmarried partners).
3. Table 1: 2026 East Coast State Estate Tax Exemptions, Cliff Thresholds & Inheritance Tax Rates
| Jurisdiction / Corridor | Exemption / Threshold | 2026 Statutory Rate | Governing Statute | Planning & Audit Note |
|---|---|---|---|---|
| Federal Estate & Gift Tax Exemption (2026) | $13,990,000 Single / $27,980,000 Married | 40.0% Top Marginal Federal Estate Rate | IRC § 2010(c) (Form 706) | Spousal portability election available via timely Form 706 |
| New York State ($7,160,000 Basic Exclusion) | 105% Retroactive Cliff ($7.16M–$7.518M) | >100% Marginal Tax Inside Cliff Zone! | N.Y. Tax Law § 952 · "Santa Clause" Bequest | Exceeding $7,518,000 forfeits 100% of the NY exclusion |
| Massachusetts ($2.0M) & Rhode Island ($1.8M) | MA: $2,000,000 Exemption ($99,600 Credit) | RI: $1,802,431 Threshold · VT: $5.0M · ME: $7.0M | M.G.L. c. 65C & R.I. Gen. Laws § 44-22-1.1 | Lowest state estate tax exemptions on the East Coast |
| Maryland (Dual Estate + Inheritance Tax!) & DC | MD: $5.0M Estate + 10% Collateral Inheritance | DC: ~$4.87M Exemption · CT: $13.99M Federal Match | Md. Code Tax-Gen § 7-204 & § 7-309 | Maryland is the ONLY state with both Estate & Inheritance tax |
| Pennsylvania & New Jersey Inheritance Tax | PA: 0% Spouse, 4.5% Child, 12% Sibling, 15% Other | NJ: 0% Class A (Child), 11%–16% Class C, 15%–16% Class D | 72 P.S. § 9116 (5% 90-Day Disc.) & N.J.S.A. 54:34-2 | Both PA and NJ levy $0 state Estate Tax in 2026 |
| FL, NC, SC, GA, VA, DE & NH | $0 State Estate Tax · $0 Inheritance Tax | 100% Exempt at State Level | Fla. Const. Art. VII § 5 | Primary target states for high-net-worth trust & domicile moves |
Pablo Cirre Gómez
Corporate database analyst, financial publisher, and digital economist with 20+ years of experience building quantitative business intelligence, fiscal simulation engines, and corporate registries (Co-Founder of East Corp Capital and Legia.es). Accredited in Business & Marketing Systems (COM708_3, IFC297_2), lecturer at the International Graduate School (EIP) and Cámara de Comercio, and lead architect of our 24 interactive IRS, NYS DTF, NJ Treasury, and Federal Reserve calculators.
Enrique Zarza (José Enrique Rodríguez Zarza), Esq.
Practicing litigation, banking, real estate, and corporate compliance attorney admitted to the Illustrious Bar Association of Madrid (ICAM No. 68.400) with over 25 years of professional practice. Law Degree & Master in Legal Practice (Universidad de Granada), Executive Management (San Telmo Business School), pioneer in digital banking contracting (CaixaBank / CTI Soluciones), Founder of ICIRED, former Managing Director of the Judicial Default Registry (RIJ) partnered with the General Council of Spanish Lawyers (Abogacía Española), and Co-Founder of Legia.es and East Corp Capital.
Standard Press, Legal & Research Attribution (100% Human-Authored & Attorney-Reviewed):
According to East Corp Capital’s 2026 Quantitative Study ("East Coast Estate Tax Cliff, PA/NJ Inheritance Tax, Capital Gains & 1031 Exchange Hub (2026)", authored by Pablo Cirre Gómez and legally reviewed by Enrique Zarza, Esq., ICAM Bar No. 68.400, https://eastcorpcapital.com/estate-inheritance-capital-gains-hub/)