| Page | Update or Correction |
| 507 | The 2023 Annual Gift Tax Exclusion is $17,000. |
| 516 | The 2023 Applicable Exclusion Amount is $12,920,000. |
| 543 | The 2023 Applicable Exclusion Amount is $12,920,000. |
| 544 | Add to Section 24.2.6 that a surviving spouse should file an estate tax return if the surviving spouse wishes to take advantage of portability and take advantage of the deceased spouse's unused exclusion amount (DSUE). |
| 552 | Add to Section 24.3.3 that the survivng spouse must file an estate tax return for the deceased spouse to take advantage of the DSUE. |
| 562 | The 2023 GST Exemption Amount is $12,920,000. |