I am confused as to whether the values of qualified accounts are included in the estate tax exclusion. Qualified accounts like IRA's bypass the estate and go to the beneficiary as inherited IRAs, but do they count towards the total estate tax exclusion? For instance, if the exclusion was $5M, and an individual had $3M in post tax assets and $3M in IRA's, how much would be subject to estate tax? What if the exclusion was $5M, there was $6M in the IRA and $3M in a conventional account, how much would be subject to estate tax?
