Estate tax exemption changes are coming. Are you ready?
What the 2026 sunset means and the moves to make before it happens.
The federal estate tax exemption is currently $13.61M per person ($27.22M per couple). Without congressional action, it cuts roughly in half on January 1, 2026.
If your estate is over $7M: you may want to use the higher exemption while it exists — through gifts, SLATs (Spousal Lifetime Access Trusts), or other irrevocable trusts. The IRS has confirmed there is no 'clawback' on gifts made under the higher limit if the exemption later drops.
These structures take months to set up properly. Starting in late 2025 is too late for many strategies.
More on estate
Will vs. Trust: which one your family actually needs
When a will is enough, and when a trust saves your family months of probate.
The 5 estate-planning documents every adult should have
Beyond a will: power of attorney, healthcare directive, HIPAA release, and more.
How to pass a business to the next generation without a tax bomb
Gifting strategies, valuation discounts, and when to start the conversation.
Beneficiary designations override your will — here's why that matters
The forms most people fill out once and forget that quietly control millions.
Protecting wealth across generations with a dynasty trust
How wealthy families keep assets out of probate, divorce, and creditor claims.