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As of January 1, 2026, the tax landscape for estates and trusts in the United States has undergone significant change due to the enactment of the OBBBA. For families engaged in estate planning, these changes increase flexibility, certainty, and advantages — but also warrant a fresh look at how family trusts are structured. Below is an updated […]

 1. Review and Pre-Pay SALT (State & Local Taxes) Action: Pre-pay property taxes or other deductible state/local taxes if itemizing. Why by Year-End: The SALT deduction cap for 2025 is temporarily increased to $40,000. Paying now locks in the full deduction under 2025 rules. 2. Accelerate Charitable Contributions Action: Make charitable donations (cash or property)