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ARTICLE · 29 DECEMBER 2025

Tax Changes And Planning Opportunities For 2026

Reinhart, Boerner, Van Deuren SC
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As 2025 comes to a close, it presents a timely opportunity to review recent legislative developments and explore new planning opportunities that could enhance your estate planning...

United StatesTax
Maxwell G. Schneberger
Maxwell G. Schneberger
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As 2025 comes to a close, it presents a timely opportunity to review recent legislative developments and explore new planning opportunities that could enhance your estate planning and asset protection strategies for the year ahead.

One Big Beautiful Bill Act

This year we saw the passage of the One Big Beautiful Bill Act (OBBBA), which made permanent many of the provisions of the 2017 Tax Cuts and Jobs Act (TCJA) (previously scheduled to sunset on Jan. 1, 2026). The OBBBA has been the subject of our One Big Beautiful Act Analysis Series earlier this year.

For estate and tax planning, notable features of the OBBBA include:

  • Permanently extending the elevated federal estate and gift tax exemption. The exemption will increase to $15 million in 2026 ($30 million for married couples) and will adjust for inflation each year.

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