The 2026 estate tax cliff — act now
The TCJA doubled estate tax exemptions — currently $13.61M per individual and $27.22M per married couple. When TCJA sunsets in 2026, these exemptions are scheduled to roughly halve to approximately $7M per person. Trusts funded and gifts made before the sunset lock in the higher exemption permanently.
Asset Diversification Trust (DST)
Defer capital gains on the sale of appreciated real estate, business interests, concentrated stock, or cryptocurrency — and reinvest in a diversified portfolio generating lifetime income.
The 60-year legal IRA stretch
The stretch IRA was eliminated — but a legal structure extends qualified IRA assets across generations, tax-deferred, for up to 60 years. The strategy advisors aren't talking about.
Inherited IRA & the 10-year rule
The SECURE Act eliminated the stretch IRA. Your heirs could owe full income taxes on your entire IRA within 10 years. Ed Slott's complete playbook for solving this now.
Charitable remainder trusts (CRT)
Convert a highly appreciated asset into a lifetime income stream while avoiding capital gains tax — and receive a partial charitable deduction in the year of transfer.
Irrevocable trusts — SLATs, GRATs & ILITs
Three powerful irrevocable structures: SLATs transfer wealth while maintaining spousal access; GRATs shift appreciation tax-free; ILITs remove life insurance from the taxable estate.
Revocable living trusts
The foundation of most estate plans — avoids probate, maintains privacy, and provides seamless asset transfer at death. Essential infrastructure for any comprehensive estate plan.
Estate tax planning
Current exemptions, the 2026 sunset cliff, portability, marital deduction, bypass trusts, annual gifting strategies, and state estate tax considerations.
Irrevocable trusts — overview
Why irrevocability is the price of tax benefits — and why it's worth paying. Grantor vs. non-grantor treatment, gift tax coordination, and the complete taxonomy of irrevocable structures.