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
