The Minnesota exemption amount from estate tax is $1.6 million for 2016 deaths. The exemption amount increases by $200,000 per year until it reaches $2 million in 2018. Because transfers to surviving spouses are exempt, a married couple can exempt joint net worth of twice the exemption amount ($3.2 million in 2016) if they structure transfers to trusts appropriately. The 2016 Federal estate tax exemption amount is $5.45 million. This exemption is indexed for inflation and will increase over time. The Federal exemption, however, is portable, meaning a surviving spouse may increase his or her exemption by his or her deceased spouse’s unused exemption.