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.
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.
Revocable living trust vs last will and testament: comparing probate avoidance, privacy, incapacity planning, ancillary probate across multiple states, pour-over wills, and federal estate tax thresholds ($15M in 2026). Includes cost comparison and decision framework.