With the $15M exemption permanent, GRAT estate planning shifts appreciation out of an estate without spending it. The June 2026 math at a 5.0% hurdle rate.
Browsing: wealth preservation
OBBBA’s $15M exemption did not kill the Connelly buy-sell trap. It moved to state estate taxes, where one insurance-funded redemption can cost $82,400.
OBBBA cut the value of charitable deductions for top earners in 2026. Why donor-advised funds and bunching now anchor wealth preservation for HNW clients.
Spousal Lifetime Access Trusts surge in 2026 as OBBBA’s permanent $15M estate exemption rewrites the math. Reciprocal-trust pitfalls advisors must avoid.