10C Friday , Feb . 23 , 2018 Estate , Pre-Planning , and Sympathy Guide Quality Monuments Competitively Priced www . darwinmonument . com jenny @ darwinmonument . com 320-693-5902 Darwin Monument An obituary isn ’ t just notification that an individual has passed away and details of the services that are to take place – it can be far more than that . A well-crafted obituary can detail the life of the deceased , with style . Unlike many newspapers these days , Herald Journal , Enterprise Dispatch , and Delano Herald Journal do not charge for printing obituaries . Another thing we don ’ t do is force obituaries into a bland fillin-the-blanks format . Although the basic elements should always be included , those who wish to write more creatively are free to do so . Within reason , we do not limit the length . Though we can ’ t publish a book about each person , we encourage families to include details about the deceased – his / her personal history , schools attended , what he / she enjoyed , expression of faith , significant events , etc . In our editing , we organize the information into a natural flow while striving to include all the necessary elements but allowing for personalization . Unfortunately , we aren ’ t staffed to write an obituary for you , but do provide the space to tell your loved one ’ s story . Timing Of course , the newspaper is on a regular weekly cycle , while deaths may occur at any time . Aside from holidays , the regular newspaper deadline is noon Wednesdays , but we do try to accommodate late-arriving obituaries as much as possible . In many cases , we are able to run a short version as a simple notice , with funeral arrangements if known , followed by the complete obituary the following week . Usually , the funeral home will submit the obituary to the newspaper for you . If you are sending it yourself , you may email it to : • Herald Journal – hj @ heraldjournal . com • Dassel-Cokato Enterprise Dispatch – news @ dasselcokato . com • Delano Herald Journal – delano @ heraldjournal . com Please make sure to note which newspaper ( s ) you intend it for . We will print obituaries for any current or former resident who has a connection to a community in our readership area . Also , photos are welcome . Typically , these are a close-up face shot . You may submit either a recent or historical photo that represents the person well . What should you include ? Those doing genealogical research appreciate attention to detail . Unfortunately , in some cases too much information can cause security concerns . You should be comfortable with the amount of information being shared . It ’ s also recommended that you verify information with at least one other family member to make sure it is accurate . Here is a general checklist of information to include : • Full name , age , where resided • Date and place of death • Born - date , place , parents • Baptized - when , where • Confirmed - when , where • Grew up where • Schools • Married - to who , when , where • Where lived , worked • Special interests , accomplishments • Memberships • Activities enjoyed • Survived by - names , relationship , where residing • Preceded in death by - names , relationship • Visitation details • Funeral / memorial service details - when , where , clergy • Interment • Funeral home handling arrangements • Online guestbook • Memorial notations / requests If you don ’ t know where to start , read other obituaries to gain an idea of how personal and touching an obituary may be . Writing down a life : crafting the obituary ���������� Maynard E . Dammann , 94 Maynard Ellsworth Dammann , age 94 , of Lester Prairie , died Wednesday , Feb . 7 , 2018 , at Glencoe Regional Health Service Long Term Care . He was born Nov . 21 , 1923 , in Bergen Township , the son of Ewald and Martha ( Voss ) Dammann . Maynard was baptized as an infant Dec . 9 , 1923 , at St . Peter ’ s Lutheran Church in Lester Prairie , by the Rev . Walter Baumhoefener ; and confirmed in his faith as a youth March 21 , 1937 , at the same church , by the Rev . J . A . Schert . His confirmation verse was Psalm 143:10 . Maynard received his education in Lester Prairie , graduating with the Lester Prairie High School class of 1941 . He was united in marriage to Mabel Lilly Martha Miller Sept . 2 , 1945 , by the Rev . R . Ehlen at St . John ’ s Lutheran Church in Plato . Maynard and Mabel made their home on a farm in rural Glencoe until 1982 , when they moved to Lester Prairie . In June of 2014 , Mabel and Maynard moved to Grand Meadows in Glencoe . Their marriage was blessed with four daughters and one son , Jane , Laurie , Kathy , Marla , and Maurice . Maynard and Mabel shared almost 70 years of marriage together until Mabel passed away Aug . 30 , 2015 . Maynard was a farmer all of his life . He was an active member of St . Peter ’ s Lutheran Church , and St . Paul Evangelical Lutheran Church in Lester Prairie , where he served on the church boards . He also served on the elevator board in Lester Prairie . Maynard always had a positive disposition and was grateful for God ’ s blessings . He enjoyed the Minnesota Twins , fishing , and traveling with Mabel . He also cherished the time spent with his friends and family , especially his grandchildren and great-grandchildren . He is survived by his daughters , Jane Dietel and her husband , Dale , of Lester Prairie , Laurie Griesmann and her husband , Guy , of Oronoco , Kathy Baumann and her husband , David , Marla Birkholz and her husband , Gordon , all of Lester Prairie ; and his son , Maurice Dammann and his wife , Christine , also of Lester Prairie . Maynard is further survived by grandchildren , Steven Dietel and his wife , Melissa ; Michael Dietel and his wife , Jessica ; Erin Herrmann and her husband , Matt ; Sara Schmidt and her husband , Anton ; Daniel Griesmann ; Jeana Griesemann ; Angela Ferrara and her husband , Russ ; Michelle Baumann ; Brian Baumann and his wife , Amber ; Jennifer Schmidt and her husband , Warren ; Melissa Mochinski and her husband , Jacob ; Kelli Fischl and her husband , Taz ; Travis Dammann and his wife , Ali ; Cory Dammann ; and Taylor Kriz ; 20 great-grandchildren ; sistersin-law Barbara Dammann of Watertown , Esther Wroge , and Elsa Selchow , both of Glencoe ; nieces , nephews , other relatives , and many friends . In addition to his wife , Mabel , Maynard was preceded in death by his parents , Ewald and Martha Dammann ; a brother , Milan Dammann ; and brothers-in-law Helmuth Miller and his wife , Alice , Herbert Wroge ; and Carl Selchow . A funeral service took place Saturday , Feb . 10 at 11 a . m . at St . Paul Evangelical Lutheran Church in Lester Prairie , with interment following at St . Paul Evangelical Lutheran Cemetery in Lester Prairie . The Rev . Eric Nelson officiated at the services , and Jane Holasek was the organist . Congregational hymns were “ How Great Thou Art ,” “ On Eagle ’ s Wings ,” and “ I Know That My Redeemer Lives .” Casket bearers were Steven Dietel , Michael Dietel , Daniel Griesmann , Brian Baumann , Travis Dammann , Cory Dammann , and Benjamin Baumann . Arrangements were with the Paul-McBride Funeral Chapel of Lester Prairie . Online obituaries and guest book are available at www . mcbridechapel . com ; click on Obituaries / Guest Book . , 94 , , h , n ) b a P s D h t L Elizabeth Dukhorn , 95 Beloved mother , Betty ( Elizabeth ) Dukhorn , age 95 , of Winsted , died peacefully , surrounded by family , Wednesday , Feb . 7 , 2018 , at St . Mary ’ s Care Center in Winsted . A small memorial event will take place Tuesday , Feb . 20 at 2 p . m . at St Mary ’ s Care Center in Winsted , with interment at a later date . The daughter of Andrew and Katherine Riesinger , Betty was born Oct . 22 , 1922 , in Lefor , ND . She grew up on the prairies of North Dakota with nine siblings . Betty completed the 8th grade ( as was the custom then ). She married John Dukhorn July 20 , 1943 , and in the coming years proceeded to raise nine children . She loved to bake , travel , play bingo , and go to the casino . Betty is survived by her children , Daniel and Dwight Dukhorn of Winsted , Bill ( Cindy ) Dukhorn of Brooklyn Park , Alvina ( SO Janeka ) Dandurand , of Chisago City , John ( Joy ) Dukhorn , of Marcel , Marilyn ( Mike ) Webinger of Lakeville , and Andy Dukhorn of Independence , KY ; 13 grandchildren ; and 12 great-grandchildren , along with brothers Pete Riesinger of Laurel , MT , and Tony Riesinger of Sacramento , CA . She was preceded in death by her parents ; husband John ; children Douglas Dukhorn , and Jeanette Bayerl ; granddaughter Julie Dukhorn ; and siblings Mike , Fred , Frank , Leo , Richard , Joe , and sister Eva . d a D W ( h l A Gordon T . Pawlicki , 75 Gordon Thomas Pawlicki , age 75 , of Silver Lake , passed away Saturday , Feb . 10 , 2018 , at Hutchinson Hospital . Mass of Christian Burial will take place Friday , Feb . 16 , 2018 , at 10:30 a . m . at Holy Family Catholic Church in Silver Lake , with Father Michael Doyle as the celebrant . Interment will be at St . Adalbert Cemetery in Silver Lake . There was visitation Thursday , Feb . 15 from 4 to 7 p . m . at Maresh Funeral Home in Silver Lake , with a parish prayer service at 6:30 p . m . There will be further visitation at the church Friday , one hour prior to Mass . Casket bearers will be Ross Horstmann , Virgil Larson , Stanley Horstmann , Charlie Polifka , Mark Mickolichek , and Ron Schmidt . The Maresh Funeral Home in Silver Lake is serving the family . Gordon was born Nov . 12 , 1942 , in Hale Township , McLeod County , the son of Joseph and Elizabeth ( Horstmann ) Pawlicki . He was joined in holy marriage to Eileen A . Schultz Sept . 1 , 1964 , at St . Joseph Catholic Church in Silver Lake . God blessed their marriage with four children . G o r d o n h o n o r a b l y served his country in the National Guard . He engaged in dairy farming for many years , worked at Tonka Toys , and also worked for 20 years at Advanced Machine before retiring . Gordon belonged to The Oliver Club and enjoyed their yearly trips . He also enjoyed going to auctions . He was a faithful member of Holy Family Catholic Church in Silver Lake . Gordon is survived by his loving wife Eileen ; children Daryl Pawlicki of Winsted , Jason ( Brandi ) Pawlicki of Hutchinson , Kyle Pawlicki of Dassel , and Kelli Pawlicki of Reno , NV ; grandchildren Charmaine , Chyanne , Kayson and Gianna ; a sister , Rose Barrick of Litchfield ; sister-in-law Diane Horstmann of Lester Prairie ; nieces , nephews , and other relatives and friends . He was preceded in death by his parents ; an infant brother , Edward Pawlicki ; and brothersin-law Jim Barrick , and Robert Horstmann . h s c t G i Herbert W . Schulz , 94 Herbert (“ Herb ”) Walter Schulz age 94 , of Hutchinson , passed away Monday , Feb . 5 , 2018 , at Harmony River Living Center in Hutchinson . He was born Nov . 20 , 1923 , in Hutchinson , the son of Carl and Hedwig ( Geier ) Schulz . Herb was baptized as an infant , and was later confirmed in his faith April 10 , 1938 , both at Peace ( Friedens ) Lutheran Church in Hutchinson . He received his education in Hutchinson , and was a graduate of the Hutchinson High School class of 1942 . Herb served in the Minnesota Army National Guard for one year , and then entered active military service in the United States Navy June 19 , 1943 , in Glencoe . He served with the Construction Battalion ( SeaBees ) in the South Pacific during World War II , and was honorably discharged Feb . 20 , 1946 , at the USN Personnel Separation Center in Minneapolis , having achieved the rank of Ship Fitter Third Class ( SF3 ). Herb was united in marriage to June Otto June 30 , 1946 , at Peace Lutheran Church in Hutchinson . This marriage was blessed with four children , Sandra , Mary , Cynthia , and Roger . Herb and June resided in Hutchinson , and lived on Lake Jennie for over 30 years , where they enjoyed growing a large garden and hosting many events , including the Schulz family picnics . They shared 71 years of marriage together until June passed away July 15 , 2017 . Herb worked for Hutchinson Dry Cleaning before he entered the Navy , and when he was discharged , he returned to the dry cleaning business until 1947 , when he began his career with the Jewel Tea / Ebert Coffee Company . In 1967 , Herb began working with 3M in Hutchinson , retiring in 1988 . An active member of Peace Lutheran Church in Hutchinson , he served as an usher for weekday funeral services , and as chairman of the organ committee . Both he and June attended worship services and events at the church . Herb was also a member of the Hutchinson American Legion Post 96 , and the Horseshoe League in Hutchinson . He loved the outdoors , and enjoyed fishing , gardening , and especially deer hunting “ up north ” with friends and family . He also liked to dabble with processing maple syrup , bowled for two teams ; Alrick ’ s Clothing Store , and a 3M team that called themselves Herbie ’ s Raiders ; and liked dancing . He and June had a morning routine of playing cribbage . Herb especially cherished time spent with his family , grandchildren , greatgrandchildren and friends . When Herb needed assistance with his daily care , he became a resident at Harmony River Living Center Oct . 3 , 2016 . He is survived by his children , Sandra Hall and her husband , Duane , Mary Melin and her husband , John , Cynthia Fallon and her husband , Michael , and Roger Schulz , all of Hutchinson , as well as Roger ’ s significant other , SuzeAnn Schwarzrock , of Winthrop . Herb is further survived by his grandchildren , Sara Weckman and her husband , Patrick , Carl Melin , Aaron Hall , and Andrew Hall ; great-grandchildren Katie Weckman , Abbie Weckman , Sean Weckman , and Christopher Hall ; sisters-in-law Lorraine Otto of Wenatchee , WA , Faye Stevens of Sandpoint , ID , and Marianne Otto of Florida ; nieces , nephews , and many other relatives and friends . He was preceded in death by his parents , Carl and Hedwig Schulz ; spouse , June Schulz ; and brothers , Theodore Schulz , John Schulz , and Carl Schulz in infancy ; father- and mother- inlaw , John and Meta Otto ; sister-in-law Doris Zimmerman ; brothers-in-law Larry Stevens , Orville Otto , and Lester Zimmerman ; and nephews Larry Zimmerman , and Mark Zimmerman . A funeral services took place Friday , Feb . 9 at 11 a . m . at Peace Lutheran Church in Hutchinson , with interment in Peace Lutheran Cemetery . The Revs . John Pasche , and Pastor Gerhard Bode officiated . Organist was Paul Otte . Congregational hymns were “ Nunc Dimittis ,” “ My Hope is Built on Nothing Less ,” “ Precious Lord , Take My Hand ,” and “ Abide with Me .” “ The Hartley Group ” were honorary casket bearers . Casket bearers were Sara Weckman , Patrick Weckman , Carl Melin , Aaron Hall , Andrew Hall , and Doug Stevens . Military honors were provided by the Hutchinson Memorial Rifle Squad . Arrangements were with the Dobratz-Hantge Chapel in Hutchinson . Online obituaries and guest book are available at www . hantge . com ; click on Obituaries / Guest Book . Dennis Siegle , 86 Dennis Siegle , age 86 , of Waconia , passed away Monday , Feb . 12 , 2018 , at the Ridgeview Medical Center in Waconia . Mass of Christian Burial will take place Saturday , Feb . 17 at 10:30 a . m . at St . Joseph ’ s Catholic Community ( 41 East First Street ) in Waconia with Father Bennet Tran as celebrant of the Mass . There will be visitation at the church from 9 a . m . until the time of the Mass . Interment will be at St . Joseph ’ s Catholic Cemetery . Casket bearers will be Nathan Bodin , Aaron Bodin , Jared Bodin , Jonathan Siegle , Chad Siegle , Colin Sinnen , Blake Siegle , Alex Lamkin , Donovan Klin , and Zander Klin . Arrangements are with the Johnson Funeral Home in Waconia ; www . johnsonfh . com . Dennis was born March 22 , 1931 , in Dahlgren Township , the son of Hilary and Germaine ( Morbacher ) Siegle . He was the oldest of 10 children . Dennis was baptized and confirmed at Guardian Angels Catholic Church in Chaska . He served eight years in the Naval Reserves . Dennis graduated from the University of Minnesota School of Agriculture . He married Gladys Hartmann April 20 , 1954 , at St . Joseph Catholic Church in Waconia . Dennis farmed with his inlaws , eventually purchasing the farm from them . He and Gladys resided on the farm for over 50 years , and raised nine children . Dennis was a faithful member of St . Joseph Catholic Church and Funeral Choir , and Catholic United Financial , as well as serving on the Hassan Lakes Insurance board of directors . He enjoyed vegetable gardening , all music ( but especially polka music ), dancing , educational reading , and researching various topics on the internet . Dennis was preceded in death by his parents , Hilary and Germaine Siegle ; brothers Ken and Ron Siegle ; brothe r s - i n - l a w Al Johnson , Joe Essig and Art McNabb ; mother-in-law and father-in-law Alice and Valentine Hartmann ; and sisters-in-law and brothersin-law Ardis and Dan Kiernan , Carl Hartmann , and Alvin and Myra Hartmann . He is survived by his loving family : wife Gladys ; children Mary ( Richard ) Bodin of Waverly , Steven ( Sandra ) Siegle of Cologne , Nancy ( Tom ) Sinnen of Watertown , Richard ( Darlene ) Siegle of Norwood Young America , Carol ( Patrick ) Prom of Eden Prairie , Charles ( Beverly ) Siegle of Carver , Michael Siegle of Cologne , Brenda ( Robert ) Lamkin of Waconia , and Julie ( Sam ) Klin of Bloomington ; grandchildren Nathan ( Sarah ) Bodin , Aaron ( Jill ) Bodin , Jared ( Candace ) Bodin , Andrea ( Chris ) Anderson , Maria ( Roscoe ) Fadden , Jonathan Siegle , Rachel Sinnen , Alyssa Sinnen , Colin Sinnen , Danielle ( Fenton ) Sackett , David Parpart , Blake Siegle , Brooke Siegle , Leah ( Rob ) Higgenbotham , Keith ( Lauren ) Prom , Megan ( Kelsey ) Petersen , Chad Siegle , Alex Lamkin , Nicole Lamkin , Jennifer Lamkin , Meyin Klin , Charlize Klin , Donovan Klin , and Zander Klin ; and great-grandchildren Paige Robeck , Braxton Bodin , Bryan Bodin , Logan Bodin , Turner Bodin , Jack Bodin , and MacKenzie Fadden . Dennis is further survived by brothers and sisters-inlaw Leon ( Joan ) Siegle , Glen ( Judy ) Siegle , Tom ( Ratana ) Siegle , Stan ( Barb ) Siegle , Dale ( Cheryl ) Siegle , Irene Siegle , and Sharon Siegle ; sisters Doris McNabb , Lucy Siegle , and Ruth Hartmann ; nieces , nephews , and other relatives and friends . gle , 86 m b a S e A J A Henry E . Stern , 83 Henry E . Stern , age 83 , of Maple Plain , passed away Sunday , Feb . 11 , 2018 , at Hennepin County Medical Center in Minneapolis . He was born May 10 , 1934 , in Watertown , the son of Henry F . Sr . and Regina ( Jeneke ) Stern . Henry was baptized and confirmed at St . Peter Lutheran Church in Watertown . He was united in marriage to Phyllis M . Schmeling Dec . 20 , 1958 , at Peace Lutheran Church in Hutchinson . Henry was a very kind and gentle man , always giving of himself to others . He was a hard worker , spending his entire life on the farm , which he really enjoyed . In retirement , Henry worked at Mackenthuns in Waconia , which allowed him to socialize with a lot of his friends . He liked being around his grandchildren and great-grandchildren , of whom he was very proud . He also liked listening and dancing to old-time music . Henry was a faithful member of St . Peter Lutheran Church in Watertown , truly enjoying the Maifest celebration that takes place on an annual basis . He was also part of the dart ball league at church , winning a number of tournaments . Henry was preceded in death by his parents , Henry Sr . and Regina Stern ; grandson Andrew Bury ; and brothers Leonard and Louis Stern . He is survived by his loving family : wife Phyllis ; children : Kim Helmbrecht of Cokato , Ruth ( Larry ) Bury of Watertown , and Mike ( Pam ) Stern of Chaska ; grandchildren Jamie ( Liz ) Helmbrecht , Scott ( Angie ) Helmbrecht , Adam ( Katie ) Helmbrecht , Loren Helmbrecht and special friend Lindsay Kosek , Kyle Helmbrecht , Elissa Bury and fiancé Darrin Stoeck man , Tess ( Duane ) Smith , Amber Bury and special friend Lee Rockstead , and Steven Stern ; and greatgrandchildren Henry and Josh Helmbrecht , Damion Vail , Abigail Helmbrecht , MacKenzie , Kennedy and Lane Helmbrecht , Brayden Bury , and Evan Smith . Henry is further survived by sisters Paulina Gutzke of Norwood Young America , and Lucille Henning of New Germany ; brothers Elford Stern of Norwood Young America , Don ( Rosie ) Stern of Mayer , and Fred Stern of Brooklyn Park , sisters-in-law and brothers-inlaw Carol Stern of Delano , Fritz Schmeling of Hutchinson , and Louis ( Arlene ) Schmeling of Hutchinson ; nieces , nephews , and other relatives and friends . The funeral service took place Wednesday , Feb . 14 at 11 a . m . at St . Peter Lutheran Church in Watertown with the Rev . Bill Kirmsse officiating . Interment was at St . Peter Lutheran Cemetery . There was visitation Tuesday , Feb . 13 from 5 to 8 p . m . at the Johnson Funeral Home in Waconia , and continuing Wednesday , one hour prior to the service at the church . Henry ’ s grandchildren were his casket bearers : Jamie Helmbrecht , Scott Helmbrecht , Adam Helmbrecht , Loren Helmbrecht , Kyle Helmbrecht , Elissa Bury , Tess Smith , Amber Bury , and Steven Stern . Arrangements were with the Johnson Funeral Home in Waconia ; www . johnsonfh . com . ern , 83 H E a c S T S b ��������������������������������������� ���������������������������������� �������������� ���������������������������������������� ������������������������������������������������������� ������������������� ��������� ������������������� �������������������������� ������������������������� ����������������������� ������������ ������������������ ��� Friday , Feb . 16 , 2018 herald-journal . com | Herald Journal The American Bar Association provided the following information regarding estate taxes . Estate , gift , and GST taxes The federal government imposes taxes on gratuitous transfers of property made during lifetime ( gifts ) or at death ( bequests / devises ) that exceed certain exemption limits . Gift taxes are imposed on transfers during lifetime that exceed the exemption limits , and estate taxes are imposed on transfers at death that exceed the exemption limits . The generation-skipping transfer ( GST ) tax is imposed on transfers to grandchildren and more remote descendants that exceed the exemption limits so transferors cannot avoid transfer taxes on the next generation by “ skipping ” a generation . The GST tax is levied in addition to gift or estate taxes and is not a substitute for them . The gift , estate , and GST tax exemptions were $ 5 million in 2011 . The exemptions are indexed for inflation , resulting in exemptions of $ 5.12 million for 2012 , $ 5.25 million for 2013 , $ 5.34 million for 2014 , $ 5.43 million for 2015 , $ 5.45 million for 2016 and $ 5.49 million for 2017 . An individual can transfer property with value up to the exemption amount either during lifetime or at death without paying any transfer tax . In other words , any portion of the exemption used during lifetime reduces the amount of exemption available at death for estate tax purposes . For example , if you made a lifetime taxable gift of $ 2 million in 2013 , your remaining exemption amount that could be used by your estate at your death would be $ 3.49 million ($ 5.49 million 2017 inflation adjusted exemption , less the $ 2 million lifetime gift ). The GST exemption essentially allows the earmarking of transfers , made during lifetime or at death , that either skip a generation or are made in trust for multiple generations . Certain gifts are not applied toward the exemption , such as “ annual exclusion ” gifts and direct payments to medical or education providers , and can be made completely tax-free . Transfers between spouses and to certain trusts for spouses , made during lifetime or at death , may be made without the imposition of any tax . These transfers also do not use any exemption . This is known as the “ unlimited marital deduction .” The $ 5 million inflation adjusted estate tax exemption is “ portable ” between spouses beginning 2011 so that a surviving spouse may take advantage of a deceased spouse ’ s unused exemption ( DSUE ) through lifetime gifts by the surviving spouse , or at the surviving spouse ’ s later death . This means that no transfer tax is assessed on estates up to $ 5.49 million for individuals and $ 10.98 million for married couples , assuming no lifetime gifts other than annual exclusion gifts or certain transfers for educational or medical expenses were previously made . It is important to note that there was no inflation indexing of the transfer tax exemption prior to 2012 . Given the large $ 5 million base amount that is indexed , the annual increases in the exemption amounts are likely to be substantial , even when inflation is not particularly high . This will create new planning opportunities . First , for taxpayers who fully use their exemption in any given year , there will be a significant new exemption available the next year . Second , for the first time , the growth in the exemptions will enable taxpayers whose estates grow to remain protected from the imposition of transfer tax . With the new high exemptions , most people will no longer be subject to the federal estate tax , but this fact should not be interpreted to mean that planning is not necessary . Federal estate , gift and GST taxes are but one component of the myriad of issues addressed in the estate planning process . In addition , many states now impose state estate tax , and the state estate tax exemption , if any , may be much lower than the federal exemption . The most common state estate taxes are based on a specified percentage of the federal estate tax . Some states impose an inheritance tax tied to the family relationship between the decedent and the recipient of property from the estate . Only Connecticut currently imposes a state gift tax . This means that residents of any state , other than Connecticut , that imposes a state estate tax , may be able to significantly reduce or even eliminate their state estate tax at death by making gift transfers during their lifetimes . These taxes can be particularly complex or apply in unexpected ways . In addition , the determination as to which state may tax a particular taxpayer or tax property located within that state regardless of where the taxpayer resides is complex . Accordingly , this type of planning should be pursued only with professional guidance . Disclaimer This information is provided as a public service by the ABA Section of Real Property , Trust and Estate Law . While the information on is about legal issues , it is not legal advice or legal representation . Because of the rapidly changing nature of the law and our reliance upon outside sources , we make no warranty or guarantee of the accuracy or reliability of information contained herein . Johnson-McBride Chapel ������� ������� ������������ Paul-McBride Chapel �������������� �������������� ������������ ��������������������� ������������������ Simple Cremation $ 1,650 00 “ Celebrating Life ” Estate tax basics Certain gifts are not applied toward the exemption , such as “ annual exclusion ” gifts and direct payments to medical or education providers , and can be made completely tax-free . A matter of perspective This item recently appeared on Twitter . 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10C Friday , Feb . 23 , 2018 Estate , Pre-Planning , and Sympathy Guide Quality Monuments Competitively Priced www . darwinmonument . com jenny @ darwinmonument . com 320-693-5902 Darwin Monument An obituary isn ’ t just notification that an individual has passed away and details of the services that are to take place – it can be far more than that . A well-crafted obituary can detail the life of the deceased , with style . Unlike many newspapers these days , Herald Journal , Enterprise Dispatch , and Delano Herald Journal do not charge for printing obituaries . Another thing we don ’ t do is force obituaries into a bland fillin-the-blanks format . Although the basic elements should always be included , those who wish to write more creatively are free to do so . Within reason , we do not limit the length . Though we can ’ t publish a book about each person , we encourage families to include details about the deceased – his / her personal history , schools attended , what he / she enjoyed , expression of faith , significant events , etc . In our editing , we organize the information into a natural flow while striving to include all the necessary elements but allowing for personalization . Unfortunately , we aren ’ t staffed to write an obituary for you , but do provide the space to tell your loved one ’ s story . Timing Of course , the newspaper is on a regular weekly cycle , while deaths may occur at any time . Aside from holidays , the regular newspaper deadline is noon Wednesdays , but we do try to accommodate late-arriving obituaries as much as possible . In many cases , we are able to run a short version as a simple notice , with funeral arrangements if known , followed by the complete obituary the following week . Usually , the funeral home will submit the obituary to the newspaper for you . If you are sending it yourself , you may email it to : • Herald Journal – hj @ heraldjournal . com • Dassel-Cokato Enterprise Dispatch – news @ dasselcokato . com • Delano Herald Journal – delano @ heraldjournal . com Please make sure to note which newspaper ( s ) you intend it for . We will print obituaries for any current or former resident who has a connection to a community in our readership area . Also , photos are welcome . Typically , these are a close-up face shot . You may submit either a recent or historical photo that represents the person well . What should you include ? Those doing genealogical research appreciate attention to detail . Unfortunately , in some cases too much information can cause security concerns . You should be comfortable with the amount of information being shared . It ’ s also recommended that you verify information with at least one other family member to make sure it is accurate . Here is a general checklist of information to include : • Full name , age , where resided • Date and place of death • Born - date , place , parents • Baptized - when , where • Confirmed - when , where • Grew up where • Schools • Married - to who , when , where • Where lived , worked • Special interests , accomplishments • Memberships • Activities enjoyed • Survived by - names , relationship , where residing • Preceded in death by - names , relationship • Visitation details • Funeral / memorial service details - when , where , clergy • Interment • Funeral home handling arrangements • Online guestbook • Memorial notations / requests If you don ’ t know where to start , read other obituaries to gain an idea of how personal and touching an obituary may be . Writing down a life : crafting the obituary ���������� Maynard E . Dammann , 94 Maynard Ellsworth Dammann , age 94 , of Lester Prairie , died Wednesday , Feb . 7 , 2018 , at Glencoe Regional Health Service Long Term Care . He was born Nov . 21 , 1923 , in Bergen Township , the son of Ewald and Martha ( Voss ) Dammann . Maynard was baptized as an infant Dec . 9 , 1923 , at St . Peter ’ s Lutheran Church in Lester Prairie , by the Rev . Walter Baumhoefener ; and confirmed in his faith as a youth March 21 , 1937 , at the same church , by the Rev . J . A . Schert . His confirmation verse was Psalm 143:10 . Maynard received his education in Lester Prairie , graduating with the Lester Prairie High School class of 1941 . He was united in marriage to Mabel Lilly Martha Miller Sept . 2 , 1945 , by the Rev . R . Ehlen at St . John ’ s Lutheran Church in Plato . Maynard and Mabel made their home on a farm in rural Glencoe until 1982 , when they moved to Lester Prairie . In June of 2014 , Mabel and Maynard moved to Grand Meadows in Glencoe . Their marriage was blessed with four daughters and one son , Jane , Laurie , Kathy , Marla , and Maurice . Maynard and Mabel shared almost 70 years of marriage together until Mabel passed away Aug . 30 , 2015 . Maynard was a farmer all of his life . He was an active member of St . Peter ’ s Lutheran Church , and St . Paul Evangelical Lutheran Church in Lester Prairie , where he served on the church boards . He also served on the elevator board in Lester Prairie . Maynard always had a positive disposition and was grateful for God ’ s blessings . He enjoyed the Minnesota Twins , fishing , and traveling with Mabel . He also cherished the time spent with his friends and family , especially his grandchildren and great-grandchildren . He is survived by his daughters , Jane Dietel and her husband , Dale , of Lester Prairie , Laurie Griesmann and her husband , Guy , of Oronoco , Kathy Baumann and her husband , David , Marla Birkholz and her husband , Gordon , all of Lester Prairie ; and his son , Maurice Dammann and his wife , Christine , also of Lester Prairie . Maynard is further survived by grandchildren , Steven Dietel and his wife , Melissa ; Michael Dietel and his wife , Jessica ; Erin Herrmann and her husband , Matt ; Sara Schmidt and her husband , Anton ; Daniel Griesmann ; Jeana Griesemann ; Angela Ferrara and her husband , Russ ; Michelle Baumann ; Brian Baumann and his wife , Amber ; Jennifer Schmidt and her husband , Warren ; Melissa Mochinski and her husband , Jacob ; Kelli Fischl and her husband , Taz ; Travis Dammann and his wife , Ali ; Cory Dammann ; and Taylor Kriz ; 20 great-grandchildren ; sistersin-law Barbara Dammann of Watertown , Esther Wroge , and Elsa Selchow , both of Glencoe ; nieces , nephews , other relatives , and many friends . In addition to his wife , Mabel , Maynard was preceded in death by his parents , Ewald and Martha Dammann ; a brother , Milan Dammann ; and brothers-in-law Helmuth Miller and his wife , Alice , Herbert Wroge ; and Carl Selchow . A funeral service took place Saturday , Feb . 10 at 11 a . m . at St . Paul Evangelical Lutheran Church in Lester Prairie , with interment following at St . Paul Evangelical Lutheran Cemetery in Lester Prairie . The Rev . Eric Nelson officiated at the services , and Jane Holasek was the organist . Congregational hymns were “ How Great Thou Art ,” “ On Eagle ’ s Wings ,” and “ I Know That My Redeemer Lives .” Casket bearers were Steven Dietel , Michael Dietel , Daniel Griesmann , Brian Baumann , Travis Dammann , Cory Dammann , and Benjamin Baumann . Arrangements were with the Paul-McBride Funeral Chapel of Lester Prairie . Online obituaries and guest book are available at www . mcbridechapel . com ; click on Obituaries / Guest Book . , 94 , , h , n ) b a P s D h t L Elizabeth Dukhorn , 95 Beloved mother , Betty ( Elizabeth ) Dukhorn , age 95 , of Winsted , died peacefully , surrounded by family , Wednesday , Feb . 7 , 2018 , at St . Mary ’ s Care Center in Winsted . A small memorial event will take place Tuesday , Feb . 20 at 2 p . m . at St Mary ’ s Care Center in Winsted , with interment at a later date . The daughter of Andrew and Katherine Riesinger , Betty was born Oct . 22 , 1922 , in Lefor , ND . She grew up on the prairies of North Dakota with nine siblings . Betty completed the 8th grade ( as was the custom then ). She married John Dukhorn July 20 , 1943 , and in the coming years proceeded to raise nine children . She loved to bake , travel , play bingo , and go to the casino . Betty is survived by her children , Daniel and Dwight Dukhorn of Winsted , Bill ( Cindy ) Dukhorn of Brooklyn Park , Alvina ( SO Janeka ) Dandurand , of Chisago City , John ( Joy ) Dukhorn , of Marcel , Marilyn ( Mike ) Webinger of Lakeville , and Andy Dukhorn of Independence , KY ; 13 grandchildren ; and 12 great-grandchildren , along with brothers Pete Riesinger of Laurel , MT , and Tony Riesinger of Sacramento , CA . She was preceded in death by her parents ; husband John ; children Douglas Dukhorn , and Jeanette Bayerl ; granddaughter Julie Dukhorn ; and siblings Mike , Fred , Frank , Leo , Richard , Joe , and sister Eva . d a D W ( h l A Gordon T . Pawlicki , 75 Gordon Thomas Pawlicki , age 75 , of Silver Lake , passed away Saturday , Feb . 10 , 2018 , at Hutchinson Hospital . Mass of Christian Burial will take place Friday , Feb . 16 , 2018 , at 10:30 a . m . at Holy Family Catholic Church in Silver Lake , with Father Michael Doyle as the celebrant . Interment will be at St . Adalbert Cemetery in Silver Lake . There was visitation Thursday , Feb . 15 from 4 to 7 p . m . at Maresh Funeral Home in Silver Lake , with a parish prayer service at 6:30 p . m . There will be further visitation at the church Friday , one hour prior to Mass . Casket bearers will be Ross Horstmann , Virgil Larson , Stanley Horstmann , Charlie Polifka , Mark Mickolichek , and Ron Schmidt . The Maresh Funeral Home in Silver Lake is serving the family . Gordon was born Nov . 12 , 1942 , in Hale Township , McLeod County , the son of Joseph and Elizabeth ( Horstmann ) Pawlicki . He was joined in holy marriage to Eileen A . Schultz Sept . 1 , 1964 , at St . Joseph Catholic Church in Silver Lake . God blessed their marriage with four children . G o r d o n h o n o r a b l y served his country in the National Guard . He engaged in dairy farming for many years , worked at Tonka Toys , and also worked for 20 years at Advanced Machine before retiring . Gordon belonged to The Oliver Club and enjoyed their yearly trips . He also enjoyed going to auctions . He was a faithful member of Holy Family Catholic Church in Silver Lake . Gordon is survived by his loving wife Eileen ; children Daryl Pawlicki of Winsted , Jason ( Brandi ) Pawlicki of Hutchinson , Kyle Pawlicki of Dassel , and Kelli Pawlicki of Reno , NV ; grandchildren Charmaine , Chyanne , Kayson and Gianna ; a sister , Rose Barrick of Litchfield ; sister-in-law Diane Horstmann of Lester Prairie ; nieces , nephews , and other relatives and friends . He was preceded in death by his parents ; an infant brother , Edward Pawlicki ; and brothersin-law Jim Barrick , and Robert Horstmann . h s c t G i Herbert W . Schulz , 94 Herbert (“ Herb ”) Walter Schulz age 94 , of Hutchinson , passed away Monday , Feb . 5 , 2018 , at Harmony River Living Center in Hutchinson . He was born Nov . 20 , 1923 , in Hutchinson , the son of Carl and Hedwig ( Geier ) Schulz . Herb was baptized as an infant , and was later confirmed in his faith April 10 , 1938 , both at Peace ( Friedens ) Lutheran Church in Hutchinson . He received his education in Hutchinson , and was a graduate of the Hutchinson High School class of 1942 . Herb served in the Minnesota Army National Guard for one year , and then entered active military service in the United States Navy June 19 , 1943 , in Glencoe . He served with the Construction Battalion ( SeaBees ) in the South Pacific during World War II , and was honorably discharged Feb . 20 , 1946 , at the USN Personnel Separation Center in Minneapolis , having achieved the rank of Ship Fitter Third Class ( SF3 ). Herb was united in marriage to June Otto June 30 , 1946 , at Peace Lutheran Church in Hutchinson . This marriage was blessed with four children , Sandra , Mary , Cynthia , and Roger . Herb and June resided in Hutchinson , and lived on Lake Jennie for over 30 years , where they enjoyed growing a large garden and hosting many events , including the Schulz family picnics . They shared 71 years of marriage together until June passed away July 15 , 2017 . Herb worked for Hutchinson Dry Cleaning before he entered the Navy , and when he was discharged , he returned to the dry cleaning business until 1947 , when he began his career with the Jewel Tea / Ebert Coffee Company . In 1967 , Herb began working with 3M in Hutchinson , retiring in 1988 . An active member of Peace Lutheran Church in Hutchinson , he served as an usher for weekday funeral services , and as chairman of the organ committee . Both he and June attended worship services and events at the church . Herb was also a member of the Hutchinson American Legion Post 96 , and the Horseshoe League in Hutchinson . He loved the outdoors , and enjoyed fishing , gardening , and especially deer hunting “ up north ” with friends and family . He also liked to dabble with processing maple syrup , bowled for two teams ; Alrick ’ s Clothing Store , and a 3M team that called themselves Herbie ’ s Raiders ; and liked dancing . He and June had a morning routine of playing cribbage . Herb especially cherished time spent with his family , grandchildren , greatgrandchildren and friends . When Herb needed assistance with his daily care , he became a resident at Harmony River Living Center Oct . 3 , 2016 . He is survived by his children , Sandra Hall and her husband , Duane , Mary Melin and her husband , John , Cynthia Fallon and her husband , Michael , and Roger Schulz , all of Hutchinson , as well as Roger ’ s significant other , SuzeAnn Schwarzrock , of Winthrop . Herb is further survived by his grandchildren , Sara Weckman and her husband , Patrick , Carl Melin , Aaron Hall , and Andrew Hall ; great-grandchildren Katie Weckman , Abbie Weckman , Sean Weckman , and Christopher Hall ; sisters-in-law Lorraine Otto of Wenatchee , WA , Faye Stevens of Sandpoint , ID , and Marianne Otto of Florida ; nieces , nephews , and many other relatives and friends . He was preceded in death by his parents , Carl and Hedwig Schulz ; spouse , June Schulz ; and brothers , Theodore Schulz , John Schulz , and Carl Schulz in infancy ; father- and mother- inlaw , John and Meta Otto ; sister-in-law Doris Zimmerman ; brothers-in-law Larry Stevens , Orville Otto , and Lester Zimmerman ; and nephews Larry Zimmerman , and Mark Zimmerman . A funeral services took place Friday , Feb . 9 at 11 a . m . at Peace Lutheran Church in Hutchinson , with interment in Peace Lutheran Cemetery . The Revs . John Pasche , and Pastor Gerhard Bode officiated . Organist was Paul Otte . Congregational hymns were “ Nunc Dimittis ,” “ My Hope is Built on Nothing Less ,” “ Precious Lord , Take My Hand ,” and “ Abide with Me .” “ The Hartley Group ” were honorary casket bearers . Casket bearers were Sara Weckman , Patrick Weckman , Carl Melin , Aaron Hall , Andrew Hall , and Doug Stevens . Military honors were provided by the Hutchinson Memorial Rifle Squad . Arrangements were with the Dobratz-Hantge Chapel in Hutchinson . Online obituaries and guest book are available at www . hantge . com ; click on Obituaries / Guest Book . Dennis Siegle , 86 Dennis Siegle , age 86 , of Waconia , passed away Monday , Feb . 12 , 2018 , at the Ridgeview Medical Center in Waconia . Mass of Christian Burial will take place Saturday , Feb . 17 at 10:30 a . m . at St . Joseph ’ s Catholic Community ( 41 East First Street ) in Waconia with Father Bennet Tran as celebrant of the Mass . There will be visitation at the church from 9 a . m . until the time of the Mass . Interment will be at St . Joseph ’ s Catholic Cemetery . Casket bearers will be Nathan Bodin , Aaron Bodin , Jared Bodin , Jonathan Siegle , Chad Siegle , Colin Sinnen , Blake Siegle , Alex Lamkin , Donovan Klin , and Zander Klin . Arrangements are with the Johnson Funeral Home in Waconia ; www . johnsonfh . com . Dennis was born March 22 , 1931 , in Dahlgren Township , the son of Hilary and Germaine ( Morbacher ) Siegle . He was the oldest of 10 children . Dennis was baptized and confirmed at Guardian Angels Catholic Church in Chaska . He served eight years in the Naval Reserves . Dennis graduated from the University of Minnesota School of Agriculture . He married Gladys Hartmann April 20 , 1954 , at St . Joseph Catholic Church in Waconia . Dennis farmed with his inlaws , eventually purchasing the farm from them . He and Gladys resided on the farm for over 50 years , and raised nine children . Dennis was a faithful member of St . Joseph Catholic Church and Funeral Choir , and Catholic United Financial , as well as serving on the Hassan Lakes Insurance board of directors . He enjoyed vegetable gardening , all music ( but especially polka music ), dancing , educational reading , and researching various topics on the internet . Dennis was preceded in death by his parents , Hilary and Germaine Siegle ; brothers Ken and Ron Siegle ; brothe r s - i n - l a w Al Johnson , Joe Essig and Art McNabb ; mother-in-law and father-in-law Alice and Valentine Hartmann ; and sisters-in-law and brothersin-law Ardis and Dan Kiernan , Carl Hartmann , and Alvin and Myra Hartmann . He is survived by his loving family : wife Gladys ; children Mary ( Richard ) Bodin of Waverly , Steven ( Sandra ) Siegle of Cologne , Nancy ( Tom ) Sinnen of Watertown , Richard ( Darlene ) Siegle of Norwood Young America , Carol ( Patrick ) Prom of Eden Prairie , Charles ( Beverly ) Siegle of Carver , Michael Siegle of Cologne , Brenda ( Robert ) Lamkin of Waconia , and Julie ( Sam ) Klin of Bloomington ; grandchildren Nathan ( Sarah ) Bodin , Aaron ( Jill ) Bodin , Jared ( Candace ) Bodin , Andrea ( Chris ) Anderson , Maria ( Roscoe ) Fadden , Jonathan Siegle , Rachel Sinnen , Alyssa Sinnen , Colin Sinnen , Danielle ( Fenton ) Sackett , David Parpart , Blake Siegle , Brooke Siegle , Leah ( Rob ) Higgenbotham , Keith ( Lauren ) Prom , Megan ( Kelsey ) Petersen , Chad Siegle , Alex Lamkin , Nicole Lamkin , Jennifer Lamkin , Meyin Klin , Charlize Klin , Donovan Klin , and Zander Klin ; and great-grandchildren Paige Robeck , Braxton Bodin , Bryan Bodin , Logan Bodin , Turner Bodin , Jack Bodin , and MacKenzie Fadden . Dennis is further survived by brothers and sisters-inlaw Leon ( Joan ) Siegle , Glen ( Judy ) Siegle , Tom ( Ratana ) Siegle , Stan ( Barb ) Siegle , Dale ( Cheryl ) Siegle , Irene Siegle , and Sharon Siegle ; sisters Doris McNabb , Lucy Siegle , and Ruth Hartmann ; nieces , nephews , and other relatives and friends . gle , 86 m b a S e A J A Henry E . Stern , 83 Henry E . Stern , age 83 , of Maple Plain , passed away Sunday , Feb . 11 , 2018 , at Hennepin County Medical Center in Minneapolis . He was born May 10 , 1934 , in Watertown , the son of Henry F . Sr . and Regina ( Jeneke ) Stern . Henry was baptized and confirmed at St . Peter Lutheran Church in Watertown . He was united in marriage to Phyllis M . Schmeling Dec . 20 , 1958 , at Peace Lutheran Church in Hutchinson . Henry was a very kind and gentle man , always giving of himself to others . He was a hard worker , spending his entire life on the farm , which he really enjoyed . In retirement , Henry worked at Mackenthuns in Waconia , which allowed him to socialize with a lot of his friends . He liked being around his grandchildren and great-grandchildren , of whom he was very proud . He also liked listening and dancing to old-time music . Henry was a faithful member of St . Peter Lutheran Church in Watertown , truly enjoying the Maifest celebration that takes place on an annual basis . He was also part of the dart ball league at church , winning a number of tournaments . Henry was preceded in death by his parents , Henry Sr . and Regina Stern ; grandson Andrew Bury ; and brothers Leonard and Louis Stern . He is survived by his loving family : wife Phyllis ; children : Kim Helmbrecht of Cokato , Ruth ( Larry ) Bury of Watertown , and Mike ( Pam ) Stern of Chaska ; grandchildren Jamie ( Liz ) Helmbrecht , Scott ( Angie ) Helmbrecht , Adam ( Katie ) Helmbrecht , Loren Helmbrecht and special friend Lindsay Kosek , Kyle Helmbrecht , Elissa Bury and fiancé Darrin Stoeck man , Tess ( Duane ) Smith , Amber Bury and special friend Lee Rockstead , and Steven Stern ; and greatgrandchildren Henry and Josh Helmbrecht , Damion Vail , Abigail Helmbrecht , MacKenzie , Kennedy and Lane Helmbrecht , Brayden Bury , and Evan Smith . Henry is further survived by sisters Paulina Gutzke of Norwood Young America , and Lucille Henning of New Germany ; brothers Elford Stern of Norwood Young America , Don ( Rosie ) Stern of Mayer , and Fred Stern of Brooklyn Park , sisters-in-law and brothers-inlaw Carol Stern of Delano , Fritz Schmeling of Hutchinson , and Louis ( Arlene ) Schmeling of Hutchinson ; nieces , nephews , and other relatives and friends . The funeral service took place Wednesday , Feb . 14 at 11 a . m . at St . Peter Lutheran Church in Watertown with the Rev . Bill Kirmsse officiating . Interment was at St . Peter Lutheran Cemetery . There was visitation Tuesday , Feb . 13 from 5 to 8 p . m . at the Johnson Funeral Home in Waconia , and continuing Wednesday , one hour prior to the service at the church . Henry ’ s grandchildren were his casket bearers : Jamie Helmbrecht , Scott Helmbrecht , Adam Helmbrecht , Loren Helmbrecht , Kyle Helmbrecht , Elissa Bury , Tess Smith , Amber Bury , and Steven Stern . Arrangements were with the Johnson Funeral Home in Waconia ; www . johnsonfh . com . ern , 83 H E a c S T S b ��������������������������������������� ���������������������������������� �������������� ���������������������������������������� ������������������������������������������������������� ������������������� ��������� ������������������� �������������������������� ������������������������� ����������������������� ������������ ������������������ ��� Friday , Feb . 16 , 2018 herald-journal . com | Herald Journal The American Bar Association provided the following information regarding estate taxes . Estate , gift , and GST taxes The federal government imposes taxes on gratuitous transfers of property made during lifetime ( gifts ) or at death ( bequests / devises ) that exceed certain exemption limits . Gift taxes are imposed on transfers during lifetime that exceed the exemption limits , and estate taxes are imposed on transfers at death that exceed the exemption limits . The generation-skipping transfer ( GST ) tax is imposed on transfers to grandchildren and more remote descendants that exceed the exemption limits so transferors cannot avoid transfer taxes on the next generation by “ skipping ” a generation . The GST tax is levied in addition to gift or estate taxes and is not a substitute for them . The gift , estate , and GST tax exemptions were $ 5 million in 2011 . The exemptions are indexed for inflation , resulting in exemptions of $ 5.12 million for 2012 , $ 5.25 million for 2013 , $ 5.34 million for 2014 , $ 5.43 million for 2015 , $ 5.45 million for 2016 and $ 5.49 million for 2017 . An individual can transfer property with value up to the exemption amount either during lifetime or at death without paying any transfer tax . In other words , any portion of the exemption used during lifetime reduces the amount of exemption available at death for estate tax purposes . For example , if you made a lifetime taxable gift of $ 2 million in 2013 , your remaining exemption amount that could be used by your estate at your death would be $ 3.49 million ($ 5.49 million 2017 inflation adjusted exemption , less the $ 2 million lifetime gift ). The GST exemption essentially allows the earmarking of transfers , made during lifetime or at death , that either skip a generation or are made in trust for multiple generations . Certain gifts are not applied toward the exemption , such as “ annual exclusion ” gifts and direct payments to medical or education providers , and can be made completely tax-free . Transfers between spouses and to certain trusts for spouses , made during lifetime or at death , may be made without the imposition of any tax . These transfers also do not use any exemption . This is known as the “ unlimited marital deduction .” The $ 5 million inflation adjusted estate tax exemption is “ portable ” between spouses beginning 2011 so that a surviving spouse may take advantage of a deceased spouse ’ s unused exemption ( DSUE ) through lifetime gifts by the surviving spouse , or at the surviving spouse ’ s later death . This means that no transfer tax is assessed on estates up to $ 5.49 million for individuals and $ 10.98 million for married couples , assuming no lifetime gifts other than annual exclusion gifts or certain transfers for educational or medical expenses were previously made . It is important to note that there was no inflation indexing of the transfer tax exemption prior to 2012 . Given the large $ 5 million base amount that is indexed , the annual increases in the exemption amounts are likely to be substantial , even when inflation is not particularly high . This will create new planning opportunities . First , for taxpayers who fully use their exemption in any given year , there will be a significant new exemption available the next year . Second , for the first time , the growth in the exemptions will enable taxpayers whose estates grow to remain protected from the imposition of transfer tax . With the new high exemptions , most people will no longer be subject to the federal estate tax , but this fact should not be interpreted to mean that planning is not necessary . Federal estate , gift and GST taxes are but one component of the myriad of issues addressed in the estate planning process . In addition , many states now impose state estate tax , and the state estate tax exemption , if any , may be much lower than the federal exemption . The most common state estate taxes are based on a specified percentage of the federal estate tax . Some states impose an inheritance tax tied to the family relationship between the decedent and the recipient of property from the estate . Only Connecticut currently imposes a state gift tax . This means that residents of any state , other than Connecticut , that imposes a state estate tax , may be able to significantly reduce or even eliminate their state estate tax at death by making gift transfers during their lifetimes . These taxes can be particularly complex or apply in unexpected ways . In addition , the determination as to which state may tax a particular taxpayer or tax property located within that state regardless of where the taxpayer resides is complex . Accordingly , this type of planning should be pursued only with professional guidance . Disclaimer This information is provided as a public service by the ABA Section of Real Property , Trust and Estate Law . While the information on is about legal issues , it is not legal advice or legal representation . Because of the rapidly changing nature of the law and our reliance upon outside sources , we make no warranty or guarantee of the accuracy or reliability of information contained herein . Johnson-McBride Chapel ������� ������� ������������ Paul-McBride Chapel �������������� �������������� ������������ ��������������������� ������������������ Simple Cremation $ 1,650 00 “ Celebrating Life ” Estate tax basics Certain gifts are not applied toward the exemption , such as “ annual exclusion ” gifts and direct payments to medical or education providers , and can be made completely tax-free . A matter of perspective This item recently appeared on Twitter . 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