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#gift tax

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Estate Tax Exemption Sunset 2026: The TCJA Cliff and the Closing 'Use It or Lose It' Gifting Window

Estate Tax Exemption Sunset 2026: The TCJA Cliff and the Closing 'Use It or Lose It' Gifting Window

A practical guide to the federal estate and gift tax exemption sunset: how the TCJA-doubled unified exemption is scheduled to roughly halve, why 2025 to 2026 is a use-it-or-lose-it gifting window, how the lifetime exemption, annual exclusion, portability, and GST exemption interact, IRS anti-clawback guidance, and planning tools like SLATs, irrevocable trusts, and valuation discounts.

estate tax gift tax TCJA sunset
Irrevocable Life Insurance Trust (ILIT) Estate Tax Guide 2026: Crummey Letters, the 3-Year Rule & Keeping Death Benefits Out of Your Estate

Irrevocable Life Insurance Trust (ILIT) Estate Tax Guide 2026: Crummey Letters, the 3-Year Rule & Keeping Death Benefits Out of Your Estate

How an Irrevocable Life Insurance Trust (ILIT) keeps life insurance death benefits out of your taxable estate in 2026: why proceeds are estate-taxable under IRC §2042, how Crummey letters preserve the annual gift tax exclusion, the 3-year lookback rule under §2035, choosing a trustee, how an ILIT differs from a revocable living trust, the federal exemption, and state estate taxes.

irrevocable life insurance trust ILIT estate tax
Family Limited Partnership (FLP) Estate Tax Strategy 2026: Valuation Discounts, Gift Tax Savings & IRS §2036 Risk

Family Limited Partnership (FLP) Estate Tax Strategy 2026: Valuation Discounts, Gift Tax Savings & IRS §2036 Risk

How high-net-worth families use a Family Limited Partnership (FLP) to transfer wealth to heirs at a discount in 2026: lack-of-marketability and minority-interest valuation discounts, gift and estate tax reduction, retaining control as general partner, IRS §2036 scrutiny, bona fide business purpose, and how an FLP compares to trusts, LLCs, and GRATs.

family limited partnership FLP estate tax
Intentionally Defective Grantor Trust (IDGT): Pay the Income Tax, Freeze the Estate Tax in 2026

Intentionally Defective Grantor Trust (IDGT): Pay the Income Tax, Freeze the Estate Tax in 2026

An IDGT is 'defective' for income tax on purpose — the grantor pays the trust's income tax so assets grow untouched for heirs — yet fully effective for estate tax, moving those assets out of the taxable estate. This 2026 guide explains the income-tax vs estate-tax split, the installment sale to an IDGT (estate freeze), why paying the tax is an extra tax-free gift, how it compares to a GRAT and SLAT, the risks, and when it fits.

IDGT intentionally defective grantor trust estate tax