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Authors

Two people, two jobs: one keeps the figures right, the other keeps the math right.

Priya Raman

Priya Raman

Contributing Writer, Policy & Regulation

Priya writes the seven guides on this site and keeps the thirteen-jurisdiction dataset current: the federal exemption explainer, the state comparison pages, the gifting and step-up guides. Her actual job is translating IRS revenue procedures and state statutes into sentences a first-time executor can use without a law degree, which mostly means reading the underlying rule twice and the marketing copy about it never.

She writes similar tax and policy content across several Encore Editorial sites, always sticking to the same beat: what a specific rule requires, and what it actually costs you if you get it wrong. Corrections and questions on anything under her byline go through the contact page.

Chris Terry

Chris Terry

Founder & Editor

Chris built the three calculators on this site (Estate Tax, Gift Tax, and Step-Up in Basis) and owns the arithmetic behind all of them. When a state changes an exemption or the IRS issues a new revenue procedure, he is the one who updates the underlying constants and re-tests the output.

He does not write the guides. His name appears on this page and on the editorial standards page as the person accountable for the site's accuracy, not as a byline on articles.

Something look off? Tell us which page and what the source says instead. We check it against the citation and correct it.