In Rev. Proc. 2013-35, the IRS has published inflation-adjusted amounts to various taxes, exemptions, and other items. The unified credit basic exclusion amount for transfer tax purposes, along with the GST tax exclusion, has been increased to $5.34 million.
I have updated my historical table of transfer tax rates to include 2014 – a copy can be viewed and downloaded from here. It can also be accessed at any time from the list of links in the right hand column. I keep a copy under the glass of my desk since questions about a particular rate or exemption from a prior year always come up.