Methodology

How tools are built

Calculators are written in TypeScript as pure functions inside a shared package (@bedrocka-tools/calc), with Vitest unit tests that cover edge cases: portability election mechanics, DSUE preservation under the anti-clawback rule, California statutory fee schedule computation on gross estate values, and every published worked example from IRS Rev. Proc. publications. The package has no UI and no side effects — if a calculator gives the wrong answer, there is one file to fix and a failing test that tells us it was wrong.

Formula sourcing — primary sources only

We only cite primary sources. Attorney marketing materials, financial advisor content, and estate planning comparison sites are not sources. The named experts whose published research informs this site's methodology: Jonathan Blattmachr (estate planning attorney) on irrevocable trust techniques and TCJA sunset strategy; Natalie Choate (retirement account distribution attorney) on IRA beneficiary designation mechanics and the estate planning intersection; and Michael Kitces (financial planner and educator) on practical estate planning decisions for families below the federal estate tax threshold. Primary sources we use routinely:

• IRS Rev. Proc. 2023-34 — 2024 federal estate tax exemption ($13.61M individual, $27.22M married); unified credit amounts; annual gift exclusion ($18,000 per donee 2024)
• IRS Rev. Proc. 2024-40 — 2025 federal estate tax exemption ($13.99M individual, $27.98M married with portability); 2025 annual gift exclusion ($19,000 per donee)
• IRC §2001 et seq. — Federal estate tax computation; marginal rate schedule (40% top rate); unified credit; portability under §2010(c)(5)
• IRS T.D. 9884 — Anti-clawback regulations; gifts made at the higher TCJA exemption before the sunset are permanently sheltered
• ACTEC Attorney Fee Survey 2023 — American College of Trust and Estate Counsel benchmark attorney fee data for revocable trust setup, will drafting, trust administration, and probate in hourly-fee states
• NAEPC Estate Planning Benchmarks — National Association of Estate Planners & Councils practice benchmarks used for cost range calibration
• State Probate Court Statutory Fee Schedules — California Probate Code §10810, Florida Statute §733.6171, Iowa Code §633A.3108 used for percentage-based states; Uniform Probate Code §3-720 for states that have adopted the UPC
• AARP State-by-State Probate Guide — secondary source for simplified probate threshold cross-reference; labeled secondary when cited

Secondary sources are used only where a primary source does not exist and are always labeled as such.

Review process

1. Draft: calculator logic and explanatory copy are drafted, sometimes AI-assisted, always with the primary source pulled up in parallel and every non-trivial number checked against it.
2. SME review: each calculator is reviewed by a named human with domain experience — for estate planning economics content, Byron Malone; for new tools covering specific legal strategies or state-specific probate procedures, we credit credentialed domain reviewers on the page.
3. Citation verification:every URL cited is spot-checked at publish time. IRS Rev. Proc. amounts are verified against the current IRS publication; state statutory fee schedules are verified against the state legislature's published code.
4. Publish: with a Last updated stamp and a dateModified schema.org field on every page.

Update cadence

Every calculator is reviewed on a quarterly cadence. In addition, we update immediately on any of the following triggers:

• IRS publishes a new annual Rev. Proc. with updated estate tax exemption thresholds (typically October)
• Congress passes legislation affecting the TCJA estate tax sunset — if the exemption is extended or modified, all estate tax content updates within 5 business days
• ACTEC publishes an updated attorney fee survey
• A major state (CA, FL, NY, TX, IL) amends its probate court statutory fee schedule
• The IRS publishes new guidance on the anti-clawback rule, portability election, or DSUE mechanics

Error reporting

If a calculator gives you the wrong answer, we want to hear. Email info@bedrockatools.com with the tool, the inputs you used, and the output you got. We respond to every report within 3 business days; if the tool is wrong, we fix it and publish a correction note on our corrections page.

Per-category methodology

• Federal Estate Tax — TCJA §2010 sunset analysis; IRS exemption threshold calculation ($13.99M 2025 → ~$7M 2026); portability and DSUE election mechanics; anti-clawback rule (IRS T.D. 9884); annual gift exclusion compounding; irrevocable trust shield modeling. Primary sources: IRS Rev. Proc. 2023-34, IRS Rev. Proc. 2024-40, IRC §2001 et seq.
• Trust vs. Will Cost Analysis — total cost comparison framework (trust setup premium vs. probate cost avoidance); ACTEC attorney fee survey data application; break-even analysis; trust funding requirement modeling; incapacity planning value. Primary sources: ACTEC Attorney Fee Survey 2023, Uniform Probate Code §3-720, state probate court statutory fee schedules.
• Probate Cost by State — statutory percentage schedules (CA, FL, IA); hourly fee benchmarks for other states (ACTEC survey); executor compensation; court filing fee schedules; simplified probate thresholds; probate estate vs. taxable estate distinction. Primary sources: California Probate Code §10810, Florida Statute §733.6171, Uniform Probate Code §3-720, ACTEC State Survey.

Limitations

Calculators on this site are estimates for educational use. Estate planning is highly individual — asset mix, family structure, state of domicile, prior gifting history, and specific facts all affect outcomes in ways that no general-purpose calculator can capture. State estate taxes (17 states plus DC impose separate estate or inheritance taxes) are not modeled in the federal estate tax calculator. These tools are designed to make you a better-informed buyer of professional advice — from a licensed estate planning attorney, a CPA familiar with estate tax, and a financial advisor who can model the planning in the context of your complete financial picture. They are not a replacement for that advice.