2025 Government Benefit Increases & Estate and Gift Tax Exemption Amounts
As federal benefits increase this year, our Elder Law and Estate Planning attorneys are available to help you navigate these government programs, eligibility requirements and planning opportunities. It is important to know these figures as they may directly affect your planning.
2025 Social Security Benefits
2.5% increase
2025 Estate and Gift Taxes
- Annual Gift Tax Exclusions: $19,000 (per year/per beneficiary)
- Federal Estate Tax Exemption: $13,990,000 (single); $27,980,000 (married)
- New York State Estate Tax Exemption: $7,160,000
2025 Medicare Benefits
- Hospital Deductible: $1,676
- Co-insurance (days 61-90): $419/day
- Skilled Nursing Facility Co-insurance (days 21-100*): $209.50/day *if medically eligible
2025 Veteran's Benefits
Aid and Attendance Pension Benefit:
- Single Veteran: $2,300
- Married Veteran: $2,727
- Surviving Spouse: $1,478
If you have questions or would like to schedule a meeting with one of our Elder Law or Estate Planning Attorneys contact, Michael F. McConville at mmcconville@mccmlaw.com or 585-512-3520; Daniel S. Williford at dwilliford@mccmlaw.com or 585-512-3511; Spencer C. Malone at smalone@mccmlaw.com or 585-512-3550.
This publication is intended as an information source for clients, prospective clients, and colleagues and constitutes attorney advertising. The content should not be considered legal advice and readers should not act upon information in this publication without individualized professional counsel.
About MCCM
McConville Considine Cooman & Morin, P.C. is a full-service law firm based in Rochester, New York, providing high-quality legal services to businesses and individuals since 1979. With over a dozen attorneys and a full paralegal support staff, the firm is well-positioned to right-size services tailored to each client. We are large enough to provide expertise in a broad range of practice areas, yet small enough to devote prompt, personal attention to our clients.
We represent a diverse range of clients located throughout New York State and New England. They include individuals, numerous manufacturing and service industry businesses, local governments, and health care professionals, provider groups, facilities and associations. We also serve as local counsel to out-of-state clients and their attorneys who have litigation pending in Western New York courts. For more information, please contact us at 585.546.2500.