Estate Tax Planning in Maine

Minimize Taxes. Maximize What You Leave Behind.

Estate Taxes Are Changing — Your Plan Should Too

Federal and Maine estate tax laws are complex and constantly evolving. At Paul O. Dillon Attorney at Law, we help families understand the rules, protect their wealth, and build tax-smart plans that ensure more of their assets go to loved ones — and not to taxes.


If your estate involves real property, retirement assets, or plans to transfer wealth to future generations, estate tax planning can make a meaningful difference.

Preserve Wealth. Minimize Taxes. Protect Legacy.

Why Estate Tax Planning Matters

For high-net-worth individuals, business owners, or those with generational wealth, federal and state estate taxes can significantly reduce what’s passed on to heirs. Strategic estate tax planning helps reduce, defer, or eliminate those taxes while preserving your intentions.


Even if your estate falls below the federal exemption, you may benefit from reviewing how current and future laws could impact your family.

Outline of two hands shaking, symbolizing agreement.

How We Help

Black graphic of a tree with roots in soil.

1. Federal Estate Tax Analysis

We evaluate your total estate and guide you through the Unified Transfer Tax system — including estate, gift, and generation-skipping transfer taxes (GSTT).
Gift card icon with dollar sign.

2. Gifting Strategies

We help you make the most of annual exclusions and lifetime gift exemptions to transfer wealth tax-efficiently during your lifetime.
Shield with three stylized figures inside.

3. Generation-Skipping Transfer Planning

We structure trusts and plans that pass assets to grandchildren (or beyond) while minimizing or avoiding GSTT consequences.
Stacked papers clipped together.

4. Portability & Married Couple Planning

We explain how portability works, when to rely on it, and when traditional “A-B Trust” structures may still be best.
Map with a heart-shaped location marker.

5. Maine Estate Tax Guidance

While Maine does not currently collect a separate estate or inheritance tax, we help clients navigate any changes and coordinate state-level planning.
Puzzle pieces, four connected, one detached.

6. Legacy & Wealth Transfer Integration

We ensure your estate tax strategy fits with your broader estate plan — protecting not just wealth, but relationships and intentions.

Our Process

We’re here to listen — Schedule a consult today.

Estate tax planning isn’t about how much you have — it’s about how much your loved ones keep. We make sure your legacy is protected with clarity and intention.

People
  • We begin by identifying the people who matter most — your spouse, children, grandchildren, or charitable causes. Your plan is built around the impact you want to make.
Property
  • We assess the full scope of your estate — real estate, retirement accounts, investments, life insurance, and business interests — and review how those assets are owned and valued.
Planning Priorities
  • Together, we explore strategies that minimize taxes and align with your broader legacy. From lifetime gifting to trust structuring, we design an estate tax plan that works for your family — not just the IRS.
Shield icon with a checkmark, symbolizing security and approval.

FAQs

  • How much can I pass tax-free in 2025?

    Federal exemption amounts change yearly. We can help you calculate your current exemption and forecast future planning needs.

  • What’s the difference between estate, gift, and GST taxes?

    All are part of the Unified Transfer Tax system. Estate tax applies at death, gift tax during life, and GSTT on skipped generations.

  • Do I need to file a gift tax return for small gifts?

    Generally not. Annual gifts under the IRS threshold ($17,000 per recipient in 2023) don’t require filing or reduce your lifetime exemption.

  • What is “portability”?

    It allows a surviving spouse to inherit the unused federal estate tax exemption of a deceased spouse — but only if timely filed.

  • Is Maine currently taxing estates?

    As of now, Maine does not levy a separate estate or inheritance tax. We help monitor and adapt to any legislative changes.

  • Can I use trusts to reduce estate taxes?

    Yes. Trusts are often essential tools for minimizing estate taxes and efficiently transferring wealth to the next generation.

Stay Ahead of Tax Changes

Estate tax laws shift — and so should your plan. Get monthly updates on exemption thresholds, IRS guidance, and wealth preservation strategies.

Subscribe Now

Start the Conversation


Let’s build a plan that protects what you’ve earned — and passes it on with purpose.