A spousal lifetime access trust moves growth out of both estates while a spouse keeps access. The 2026 rules, reciprocal trust risk, and divorce math.
Read full articleA dynasty trust shelters family wealth for generations only if GST exemption is allocated right. The 2026 rules, inclusion ratio math, and Florida limits.
Read full articleA charitable lead trust pays charity first and family last. The 2026 rules, the 7520 rate math, CLAT versus CLUT, and when the trust still pays.
Read full articleA grantor retained annuity trust moves growth to heirs. How the 5.4% Section 7520 hurdle for September 2026 changes the math.
Read full articleA qualified personal residence trust cuts the gift on a home. How the 5.4% Section 7520 rate shrinks it, and the basis trade-off.
Read full articleThe lifetime gift tax exemption 2026 is $15,000,000 per person. Portability, the DSUE amount, Form 709, and the GST exemption that does not transfer.
Read full articleThe donor advised fund tax deduction in 2026: the 60 and 30 percent ceilings, the new 0.5 percent floor, and why non-itemizers get nothing.
Read full articleA charitable remainder trust defers capital gain and pays you income. How the 10 percent test, four-tier taxation, and 2026 deduction limits work.
Read full articleFlorida residency rules for high net worth taxpayers: the 183-day rule, domicile factors, homestead protection, and departure-state audit defense.
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