How a special needs trust (SNT) protects SSI and Medicaid eligibility while supplementing a disabled beneficiary's life. First-party (d4A) vs third-party vs pooled trusts, the Medicaid payback rule, ABLE accounts, choosing a trustee, attorney costs, and the costly mistakes to avoid in 2026.
An ILIT removes life insurance death benefit from your taxable estate. This 2026 guide covers Crummey letters, the 3-year lookback rule, the $15M federal estate tax exemption and its scheduled sunset, trustee selection, funding strategy, costs, and who actually needs one.
Premium financing lets high-net-worth individuals borrow to fund large permanent life insurance without deploying liquid capital. Here is how it works, who qualifies, the real risks, and the red flags that signal a bad deal.
TCJA sunset may halve the US estate tax exemption in 2026. Marital deduction, portability, bypass trusts, and pre-sunset gifting strategies explained.
How to disclaim an inherited estate under IRC Section 2518, the 9-month deadline, state probate procedures for insolvent estates in California, New York, and Texas, and what happens when debts exceed assets — with real planning scenarios.
Master real estate estate tax planning for 2026. Federal exemptions, state estate taxes, step-up in basis, QPRT strategies, FLP valuation discounts, appraisal requirements, and worked scenarios for high-net-worth families owning property.