Oregon has its own ESTATE TAX, and it begins far earlier than the federal one. Smart, lawful planning can make the difference between what your heirs receive and what the state collects.
Estate and gift tax planning is the disciplined, lawful work of moving wealth across generations with the smallest possible tax footprint. Oregon families face two layers of ESTATE TAX: a federal exemption (currently $13.6M per individual in 2026, adjusted every January 1) and a separate Oregon ESTATE TAX that has begun at just $1 million for more than twenty years, unchanged. Without planning, that lower Oregon threshold can take a meaningful bite out of an otherwise modest estate.
The portability difference. The federal estate tax exemption is portable between spouses, the survivor inherits any unused exemption from the first spouse to pass. Oregon is not portable. Without proper planning, the first spouse's Oregon $1M exemption is simply lost. That is why a Tax-Planning Advantaged Revocable Living Trust is so important for Oregon couples near or above $1M of combined assets. Pairing it with strong Asset Protection structures keeps more of your estate where it belongs.
We design estate plans that use the full set of available tools, trusts, lifetime gifting, charitable structures, and entity planning, to reduce or eliminate Oregon and federal ESTATE TAX exposure while preserving control over your assets during your lifetime.
Strategies we use
Federal & Oregon exemptions. Coordinate the federal exemption ($13.6M in 2026, adjusted annually) with Oregon's $1M threshold for maximum efficiency.
Lifetime gifting. Use annual exclusions and the lifetime exemption to move wealth out of your taxable estate.
Charitable giving. Reduce taxable estate while supporting causes, through bequests, CRTs, and donor-advised funds.
Generation-skipping. Plan transfers to grandchildren and beyond using the GST exemption efficiently.
Marital planning & testamentary trusts. Because Oregon's exemption is not portable, we use Credit Shelter and QTIP-style testamentary trusts to preserve both spouses' Oregon exemptions, often the single most impactful move for Oregon couples.
Oregon's estate tax surprises many families. Schedule a consultation today to model your exposure and design a plan that protects more for the people who matter.