The IRS just announced revised inflation-adjusted amounts for 2018.  As a result of the Tax Cuts and Jobs Act that was enacted December 22, 2107, the IRS had to modify some inflation-adjusted amounts it announced in late 2017.  The new law requires the inflation adjustments to be based on the chained Consumer Price Index for all Urban consumers.  The basic exclusion amount for a decedent dying in 2018 is $11,180,000.