Our methodology

One calculation engine, distinct state rules

The calculator hub and all three state pages use the same calculation engine. Each state's tier schedule and calculation basis is stored with its official citation. Worked examples call that engine, so the example and interactive result follow the same rules.

California's accounted-for value, Florida's compensable value, and New York's receiving-and-paying-out basis are explained on their respective state calculator pages. They are not interchangeable inputs.

Sources before instructions

We select official statutes, court guidance and IRS publications. We keep citations near the claim or checklist item they support. A court guide describes a process; it does not establish that every step applies to every estate.

Each state checklist records the stage, jurisdiction, applicability condition, source and review date. Its wording distinguishes a practical organization step from a conditional legal process. Checking a box is a personal progress note, not proof that a legal requirement has been satisfied.

What “Last verified” means

It is the date the cited text was checked for the particular rule or explanation. We update it after reviewing the source, not automatically when a page is built. A content-edit date in the sitemap is separate from a legal verification date.

When a number is not enough

The simple estimate does not resolve multiple representatives, special services, will provisions, or a disputed calculation basis. California amounts above the engine's published schedule are explicitly left for court determination. New York's single input assumes the same eligible amount on both sides; it does not model unequal receiving and paying-out amounts.

Where the facts or source do not support a definite answer, we state the limitation and point to the official source or appropriate professional help.