text:  then any amount above that is going to be subject to estate tax, meaning your heirs, your beneficiaries, they're going to, when they settle your estate, there's going to be an amount owed to the fed federal government for the amount above and beyond 13.6 million. But if your state is below that, no estate tax owed. So how does the estate tax exemption and the annual gift exclusion amount, how do these two things work together?