The New York Estate Tax Cliff (2026): Why Exceeding $7.16M by 5% Triggers a 160%+ Marginal Tax
In-depth guide to New York State's notorious '105% Estate Tax Cliff' under NYS Tax Law § 952. See the 2026 Basic Exclusion Amount, why NY has zero spousal portability, and how the 'Santa Claus Clause' saves heirs hundreds of thousands.






