As of January 2020, an estate with assets valued at $166,250.00 or less, excluding certain types of assets, is considered a Small Estate. (Prob. Code 13100)
Affidavit Re Real Property of Small Value (Less than $55,425.00); (Prob. Code 13200)
Exclusion of $11,580,000 per person $23,160,000 married
Federal Estate Tax at 40% over Amount of Exclusion