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Family Planning Blog
The One Big Beautiful Bill raised the estate tax exemption to $15 million per person. That provision made headlines everywhere. A second one didn't: a deduction limitation buried in a Congressional footnote that tax lawyers say may create double taxation inside family trusts, including special needs trusts with as little as $400,000 in assets. Here is what families with trusts need to know right now.
Most families assume that a list of passwords will be enough to access accounts after a death. That assumption is wrong, and the problem is not the list. The problem is a layer of security most accounts now require that no password can bypass. Here is what actually keeps families locked out, and what a real digital estate plan looks like.