field_block:node:page:title
Taxable Gifts
field_block:node:page:body
Any federal adjusted taxable gifts made within three years of the decedent’s death must be added to the federal gross estate when determining if the estate meets Minnesota’s filing requirement.
Any Minnesota taxable gifts made after June 30, 2013, and within three years of the decedent’s death must be added to the Minnesota adjusted taxable estate when calculating the Minnesota estate tax.
Effective for estates of those who died after Dec. 31, 2012.