Does the current federal estate tax exemption apply to lifetime gifts made right before death and what forms do my executors need to file
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Does the current federal estate tax exemption apply to lifetime gifts made right before death and what forms do my executors need to file
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
2026 federal estate tax basic exclusion amount $15 million IRS 2026 gift tax annual exclusion Google ↗
IRS Form 706 instructions 2026 due date portability executor Form 709 gifts before death three year rule Google ↗
- Instructions for Form 706 (07/2026) · irs.gov
- What's new — Estate and gift tax · irs.gov
- Frequently asked questions on estate taxes · irs.gov
- Instructions for Form 709 (2025) · irs.gov
- 2026 Instructions for Form 709 · irs.gov
- 26 U.S.C. § 6075: Time for filing estate and gift tax returns · uscode.house.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 federal estate tax basic exclusion amount $15 million IRS 2026 gift tax annual exclusion OBSERVED | Google ↗ AI Mode ↗ | — | Short fact | — | — | 1x of 1 | |
IRS Form 706 instructions 2026 due date portability executor Form 709 gifts before death three year rule OBSERVED | Google ↗ AI Mode ↗ | — | Instruction | — | — | 1x of 1 |