Estate Math Pro · Bedrocka Tools
Estate math without the advisor pitch.
Most estate planning calculators are run by estate attorneys, trust companies, or life insurance agents with a commission on the plan. This site is the opposite: every formula is open-source, every threshold cites the primary source (IRC §2010, IRS Rev. Proc. 2024-40, IRS Estate Tax page), and every tool is reviewed by a named operator. Built for families navigating the TCJA sunset cliff — with the 2026 exemption dropping from $13.99M to ~$7M per person, the math matters more than ever.
Calculators
Pick the estate math you actually need.
Learn
Concepts behind the estate math.
Estate Tax
TCJA estate tax sunset: what happens to the exemption in 2026
The TCJA exemption drops from $13.99M to ~$7M per person on Jan 1, 2026 unless Congress extends it. IRC §2010(c)(3)(C) is the statutory mechanism. Here's what changes and what to do before the sunset.
Gift Tax
Annual gift exclusion strategy: moving wealth before the TCJA sunset
At $18,000 per recipient in 2025, the annual exclusion lets a married couple transfer $36,000/recipient per year gift-tax-free. With the exemption sunsetting, here's the accelerated gifting math.
What makes this different
Three things every Bedrocka Tools site does that the estate-planning mills don't.
Open-source math
Every calculator's formula is published as TypeScript with Vitest tests in a public repo. Click "View source" in any math accordion to see the actual implementation. Most estate planning tools hide their math behind proprietary software. We publish ours.
Browse the math →Primary-source citations only
Every exemption amount, sunset trigger, and tax rate links to the original document — IRC §2010, IRC §2001, IRS Rev. Proc. 2024-40, IRS Estate Tax page, Treas. Reg. §20.2010-1(c) anti-clawback rules. No "consult your advisor" as a substitute for showing the work. The citation is the proof.
Read the methodology →Named operator, not a licensed attorney
Reviewed and signed by Byron Malone. Byron is an operator-author who models the math transparently with citations — NOT a licensed estate planning attorney or CPA. Calculator outputs are estimates for planning purposes, not legal or tax advice. For decisions with real consequences, consult a licensed estate planning attorney in your state.
Read Byron's bio →Bedrocka Tools family
Estate Math Pro is part of the Bedrocka Tools portfolio of source-cited calculator sites. For Roth conversion planning — IRMAA lookback, backdoor Roth, RMD avoidance — visit rothmathpro.com (Roth Math Pro). Same doctrine, different depth. Each site is individually source-cited and quarterly reviewed.
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