Nolo's Plain-English Law Dictionary

Estate Tax Threshold

The dollar amount of an estate at which estate tax might be due. For example, if you die in a year where the federal estate tax exception is $3.5 million, then your estate may owe estate taxes if your estate is larger $3.5 million at that time.
NOLO-web4:DRU1.6.12.2.20161011.41205