Federal estate and gift tax rules are poised for a major shift in 2026, affecting how much wealth families can transfer ...

It is very rare for an ordinary household to owe money on gifts. The gift tax has a somewhat complicated two-tier structure.

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, ushered in significant federal tax changes. Below are several key provisions ultra-high-net-worth (UHNW) families and ...

The beginning of a new year means new estate and gift tax figures from the IRS! While there has been much uncertainty over the last few years regarding the estate and gift tax exemptions post-2025, ...

The recently enacted One Big Beautiful Bill Act (OBBBA) brings sweeping and permanent changes to the federal estate, gift and generation-skipping transfer (GST) tax landscape. Most notably, it ...

With 2025 drawing to a close, the tax landscape looks very different from where we stood just 12 months ago. The passage of the One Big Beautiful Bill Act (OBBBA) has rewritten several key components ...

With the Tax Cuts and Jobs Act (TCJA) sunset provision set to expire December 31, 2025, America’s wealthiest families may have just six months to transfer up to $28 million tax-free. Without ...

The portability of the lifetime estate and gift tax exemption amount between spouses was introduced in the 2010 tax law. But details of portability aren’t well-known, and misunderstandings can cost an ...

Estate planning isn’t a one-time event — it’s a moving target. With gift and estate tax laws in flux and even “permanent” reforms often lasting no more than a decade or an administration, families are ...