TCJA sunset may halve the US estate tax exemption in 2026. Marital deduction, portability, bypass trusts, and pre-sunset gifting strategies explained.
How to disclaim an inherited estate under IRC Section 2518, the 9-month deadline, state probate procedures for insolvent estates in California, New York, and Texas, and what happens when debts exceed assets — with real planning scenarios.
Master real estate estate tax planning for 2026. Federal exemptions, state estate taxes, step-up in basis, QPRT strategies, FLP valuation discounts, appraisal requirements, and worked scenarios for high-net-worth families owning property.
Revocable living trust vs last will and testament: comparing probate avoidance, privacy, incapacity planning, ancillary probate across multiple states, pour-over wills, and federal estate tax thresholds ($15M in 2026). Includes cost comparison and decision framework.