On July 23, 2013, the state of North Carolina repealed its estate tax, with an effective date of January 1, 2013.
Therefore, the only estate tax (death tax/inheritance tax) for North Carolinians remains the federal estate tax, which only applies for those estates above $5,250,000 for 2013 (with this amount being increased for inflation going forward). For a married couple, each spouse generally can use this amount, with the proper planning.
http://ncga.state.nc.us/Sessions/2013/Bills/House/PDF/H998v8.pdf
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