Financial advisors who specialize in estate planning and wealth transfer.
Post-OBBBA planning with the permanent $15M exemption. SLATs, GRATs, Dynasty Trusts, QPRTs, CRUTs. Generation-skipping transfer tax. Business succession. Coordinated with trust-and-estates attorneys — matched with advisors who do this for HNW families.
Estate planning after OBBBA — what changed
The One Big Beautiful Bill Act (July 2025) permanently set the federal estate, gift, and GST exemption at $15M per individual / $30M per married couple, indexed for inflation from 2027. The previously-scheduled 2026 sunset to ~$7M is gone. Planning focus has shifted from "lock in exemption before it expires" to "move future appreciation outside the estate and start GST clocks."
Strategies specific to HNW families
- SLAT (Spousal Lifetime Access Trust). Transfers assets out of the estate while retaining indirect spousal access. Useful for using exemption with future-growth assets. Careful drafting required to avoid reciprocal trust doctrine.
- GRAT (Grantor Retained Annuity Trust). Transfers expected appreciation out of estate at near-zero gift-tax cost (zeroed-out GRAT). Best for pre-IPO equity, rental real estate, closely-held business.
- Dynasty Trust. Multi-generational wealth shelter from estate/GST tax at each generation's death. Requires state with favorable trust laws (SD, NV, DE, AK, WY, TN — perpetual trusts allowed).
- QPRT (Qualified Personal Residence Trust). Transfers primary residence to heirs at a discounted gift-tax value via retained-interest valuation rules.
- CRT/CRUT (Charitable Remainder Trust). Converts appreciated assets to income stream + charitable legacy; defers capital gains at contribution inside the trust.
- Annual gifting + 529 superfunding. $19,000/year per donor per donee ($38,000/year per couple) annual gift exclusion in 2026. 5-year 529 superfunding: up to $95,000 / $190,000 per beneficiary.
Tools & guides
Estate Tax Exposure Calculator
Federal + state estate tax projection based on net worth and state of residency.
SLAT vs GRAT Comparison Calculator
Side-by-side transfer analysis: how much each strategy moves out of your estate, at what cost in exemption and gift tax.
Annual Gift Tax Exclusion Calculator
See how much you can give tax-free in 2026 ($19K/$38K per recipient) and the 10-year estate impact of a sustained gifting plan.
Complete Estate Planning Guide for HNW Families
Full guide: $15M permanent exemption, trust strategies, gifting calendar, business succession, and coordinating with your attorney.
State Estate Tax: A 2026 Guide
12 states and DC tax estates at $1M–$7M — far below the federal $15M exemption. Find your state's rate, exemption, and key traps like the New York cliff rule.
Step-Up Basis Impact Calculator
Does the step-up in basis outweigh the estate tax savings from gifting? Model the trade-off for your appreciated business, real estate, or brokerage portfolio.
Trust Strategies Compared: IDGT, GRAT, SLAT, Dynasty, QPRT
Side-by-side framework for choosing between the five major irrevocable trust structures — how each works, what it costs in exemption, and when to use it.
Dynasty Trust Guide
How dynasty trusts eliminate estate and GST tax across multiple generations. Best states (SD, NV, DE, WY), funding methods, and trustee structure.
Charitable Remainder Trust (CRT) Guide & Calculator
Convert a highly appreciated asset into an income stream and charitable deduction without triggering capital gains. CRAT calculator included.
10 Estate Planning Mistakes That Cost Millions
The most costly HNW estate planning errors — missed portability elections, unfunded trusts, SLAT reciprocal doctrine, wrong beneficiary designations — and how to fix them.
Estate Planning for Business Owners
IDGT installment sales, valuation discounts (FLP/LLC), buy-sell agreements, and QSBS planning for founders and partners with $2M–$30M+ in company equity.
IRA & Retirement Account Estate Planning
IRAs don't get a step-up in basis — every dollar heirs withdraw is taxed as ordinary income. Roth conversion strategy, beneficiary designations, and the SECURE 2.0 10-year rule explained.
Federal Estate Tax Exemption 2026
The $15M permanent exemption explained: what OBBBA changed, who's still exposed, and why planning still matters even if your estate is under the federal threshold.
Irrevocable Life Insurance Trust (ILIT)
How to remove life insurance from your taxable estate: IRC §2042 inclusion rules, Crummey notices, the three-year rule, and worked examples of estate tax savings.
QTIP Trust Guide
How a Qualified Terminable Interest Property trust lets the first spouse to die control the ultimate inheritance while still qualifying for the marital deduction — essential for blended families and large estates.
Generation-Skipping Transfer (GST) Tax Guide
How the 40% GST tax works, the $15M lifetime exemption, inclusion ratio mechanics, and how dynasty trusts and annual exclusion gifts keep wealth in the family across generations without triggering this third layer of tax.
Qualified Personal Residence Trust (QPRT) Guide & Calculator
Transfer your primary home or vacation property to heirs at a discounted gift-tax value by retaining a term-of-years interest. Interactive calculator shows your gift cost, estate tax savings, and whether the QPRT is positive-NPV for your situation.
GRAT Calculator — Grantor Retained Annuity Trust
Calculate how much a zeroed-out GRAT transfers to your heirs. Year-by-year annuity schedule with 2026 §7520 rate (5.00%). Shows trust remainder, estate tax savings, and verdict — ideal for pre-IPO equity, business interests, and concentrated positions.
Spousal Lifetime Access Trust (SLAT) Guide
How a SLAT removes assets from the taxable estate while the beneficiary spouse retains HEMS access. Covers dual-SLAT reciprocal trust doctrine risk, grantor trust income tax treatment, divorce and death-of-spouse scenarios, and post-OBBBA strategy for using the $15M permanent exemption.
Family Limited Partnership (FLP) & Family LLC
How FLPs and family LLCs use minority interest and lack-of-marketability discounts (25–45% combined) to reduce estate and gift tax on real estate, investment portfolios, and closely-held businesses. Includes valuation discount calculator, IRC §2036 audit risk guide, and comparison with alternative structures.
Charitable Lead Annuity Trust (CLAT) Guide & Calculator
The structural inverse of a CRT: charity receives the annuity, your heirs receive the remainder tax-free if trust returns beat the §7520 hurdle rate (5.00% in May 2026). Zeroed-out CLAT calculator shows total philanthropy and estimated wealth transfer for your asset and term.
Donor-Advised Fund (DAF): 2026 Estate Planning Guide
The most tax-efficient charitable vehicle for most HNW families: contribute appreciated stock to eliminate capital gains, bunch multiple years of giving for a larger deduction, name your DAF as IRA beneficiary to avoid double taxation. DAF vs. private foundation vs. CRT comparison included.
Private Family Foundation: Estate Planning Guide
When a private foundation beats a DAF: family name, direct control over grantmaking, paid family employment, and programmatic philanthropy. The real costs — 1.39% excise tax, 5% annual distribution requirement, self-dealing rules — and the decision framework for families with $5M+ in charitable intent.
Estate Planning Checklist for HNW Families (2026)
A phase-by-phase interactive checklist covering all 35 items: foundational documents, beneficiary designations, tax exposure assessment, trust strategies, annual gifting, charitable planning, IRA optimization, and business succession. Track your progress in the browser.
IDGT Installment Sale Calculator — Intentionally Defective Grantor Trust
Sell an appreciating asset to an irrevocable grantor trust at the AFR rate (3.82%–4.83% in May 2026) — no capital gains on the transfer, no estate tax on future appreciation. Year-by-year schedule shows how much wealth transfers to your heirs outside the taxable estate at your growth rate.
Revocable Living Trust: Foundation of Every HNW Estate Plan
The structural backbone before any irrevocable trust strategy: probate avoidance, incapacity planning, step-up in basis preservation, and multi-state property coordination. What it does, what it doesn't do (no estate tax savings), and how to fund it correctly.
Community Property Estate Planning: The Double Step-Up Basis Advantage
Community property couples get a full step-up in basis on 100% of appreciated marital assets at the first death — eliminating capital gains tax that common law couples cannot avoid. Which states qualify, how to preserve the benefit in a revocable trust, and what happens when you move.
Pour-Over Will: The Safety Net Every Living Trust Needs
Any asset outside your trust at death triggers probate — even with a complete estate plan. A pour-over will catches those assets and routes them into your trust when probate closes. Here's how it works, what it doesn't do, and how to make it irrelevant through proper trust funding.
How to Avoid Probate: 6 Strategies for HNW Families
Probate on a $5M California estate costs $126,000+ in statutory attorney and executor fees — and exposes your estate inventory to public record. Probate cost calculator plus six strategies HNW families use to pass assets privately without court involvement.
Special Needs Trust: Estate Planning for Disabled Beneficiaries
A special needs trust lets you leave assets for a disabled child or grandchild without disqualifying them from Medicaid and SSI. Third-party vs first-party SNTs, ABLE accounts (age 46 eligibility since January 2026), tax treatment, and IRA beneficiary rules.
How to Choose a Financial Advisor for Estate Planning
Fee-only vs. fee-based vs. commission — why the fee structure matters for estate planning. Key credentials (CPWA, AEP, CPA/PFS), 10 screening questions with the right answers, red flags, and how to find a specialist who actually knows SLATs from GRATs.
Beneficiary Designations: Estate Planning Guide for HNW Families
Beneficiary designations supersede your will — the wrong form on a $3M IRA can cost your heirs hundreds of thousands in avoidable income tax. Per stirpes vs per capita, naming a trust as IRA beneficiary, ERISA spousal consent, the 10-year rule, and the 10 mistakes HNW families make.
Estate Planning for Grandchildren
Direct tuition payments (unlimited, zero gift/GST tax), 529 superfunding ($95K per recipient with the 5-year election), SECURE 2.0 529→Roth rollover, dynasty trusts, UTMA accounts, and GST exemption allocation — the full toolkit for grandparents transferring wealth to the next generation.
Durable Power of Attorney for Estate Planning
Your revocable trust handles trust assets during incapacity — a durable POA covers everything else: assets outside the trust, tax filings, gifting programs, and new trust creation. Includes the HNW-specific clauses (gifting authority, business interests) that standard online forms miss.
Advance Healthcare Directive & Living Will
Your written instructions for life-sustaining treatment — ventilators, feeding tubes, resuscitation, comfort care — when you can't speak for yourself. Covers how it differs from a healthcare POA, POLST physician orders, HIPAA authorization, state-specific forms (CA, NY, FL, TX), and why HNW families face higher stakes when this document is missing or outdated.
Qualified Domestic Trust (QDOT) for Non-Citizen Spouses
The unlimited marital deduction doesn't apply when a surviving spouse isn't a US citizen. A QDOT under IRC §2056A defers — not forgives — the estate tax. Covers trustee requirements, the $194,000 annual gift exclusion for non-citizen spouses, hardship distributions, and when naturalization is the simpler path.
Estate Planning for Second Marriages & Blended Families
Provide for your new spouse while ensuring your children from a prior marriage inherit your assets. Covers the QTIP trust structure, state elective share rules, beneficiary designation audit, SLAT risks in remarriage, ILIT as an inheritance equalizer, and the 8 most costly blended-family planning mistakes.
Form 709 Gift Tax Return: The Complete 2026 Guide
When to file Form 709, how the gift splitting election doubles your annual exclusion to $38,000 per recipient, GST exemption allocation for dynasty trusts, GRAT/SLAT/IDGT reporting rules, and the 7 costly mistakes HNW families make that cost millions in wasted lifetime exemption.
Cryptocurrency & Digital Assets Estate Planning (2026)
Bitcoin and Ethereum inherit the IRC §1014 step-up in basis — heirs who inherit crypto with low original cost can sell at zero capital gains. Covers RUFADAA access law, custody documentation (hardware wallet seed phrases, multi-sig), dynasty trusts for multi-generational crypto, and why donating appreciated crypto to a DAF beats selling first by 23.8%.
Long-Term Care Planning for HNW Families
A nursing home private room costs $135,528/year in 2026. Even at $5M net worth, 3–5 years of memory care reshapes an estate plan. Self-insure vs hybrid LTC insurance vs Medicaid Asset Protection Trust — decision framework by net worth, with tax deduction table and 6 common planning mistakes.
Concentrated Stock Position Estate Planning
A low-basis concentrated position creates a three-way conflict: capital gains if you sell, estate tax if you hold, lost wealth if you donate. Six strategies — step-up, DAF, GRAT, IDGT, FLP discounts, QSBS — with an interactive comparison tool showing the federal tax cost of each path.
Estate Planning for Widows and Widowers
Losing a spouse triggers hard deadlines: the 9-month portability election window (worth up to $15M in tax shelter), the spousal IRA rollover choice, and the last MFJ return. Covers step-up in basis at first death, DSUE pitfalls, IRMAA filing-status shock, Social Security survivor benefits, and the full revision checklist for your estate plan.
How to Fund a Trust: Complete Asset Transfer Guide
Signing your trust is just the beginning — an unfunded trust avoids nothing. Step-by-step instructions for every asset class: real estate deeds, brokerage re-registration, why you must never retitle IRAs, business interest assignments, S-corp qualified trust rules, and the 6 mistakes that send assets to probate anyway.
Annuities and Estate Planning: The Step-Up Basis Trap
Appreciated stock steps up to fair market value at death — your heirs pay zero capital gains tax. A variable annuity doesn't. All deferred gains are IRD under IRC §691, taxed as ordinary income at up to 37% when heirs withdraw. Five strategies to reduce the estate planning cost of non-qualified annuities: 1035 exchange to life insurance, hybrid LTC exchange, DAF beneficiary, Roth conversion, and systematic withdrawal.
Estate Planning for Real Estate Investors: 1031 + Step-Up Strategy
Real estate investors can combine §1031 exchanges with the step-up in basis at death to eliminate decades of capital gains and depreciation recapture entirely. Covers LLC and FLP valuation discounts, IDGT installment sales, dynasty trusts, DST/721 exchange for passive income, charitable strategies, and the 6 mistakes that cost investors millions. Interactive tax savings calculator.
Inheritance Tax 2026: Which States Have It & What You'll Owe
There is no federal inheritance tax — but 5 states (Pennsylvania, New Jersey, Maryland, Kentucky, Nebraska) tax heirs directly on what they receive. PA charges children 4.5% from the first dollar. NJ hits non-relatives at 15–16%. Maryland doubles up with both estate and inheritance tax. 2026 rates, exemptions, recent changes (KY siblings now exempt, NE lineal heirs exempt since 2023), and planning strategies.
Living Trust vs. Will: Which One Does Your Family Need?
A will directs probate — public, slow, and expensive. A revocable living trust skips probate entirely. Most HNW families need both, plus beneficiary designations and irrevocable trusts for tax planning. Head-to-head comparison table, 6 common mistakes, and what neither document covers.
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Estate Planning Advisor Match is a matching service. We connect you with vetted fee-only financial advisors in our network — we don't manage money or provide advice ourselves. Advisors in our network are fiduciaries who charge transparent fees (not product commissions), and we match you based on your specific situation.