The 2015 inflation adjustments have been announced for estate, gift and generation-skipping transfer tax. The annual exclusion amount for 2015 will remain at $14,000, while the estate, gift and generation-skipping transfer tax exemption amounts have been increased to $5,430,000 for decedents dying and gifts made in 2015.  Also notable is the adjustment to the annual exclusion amount for gifts made to a non-citizen spouse in 2015, which has been increased to $147,000.