Locked In or Optional: How $10M–$30M Families Should Evaluate Trust Proposals
OBBBA permanently locked the $15M/$30M estate tax exemption. For most families, sequencing dynasty trust planning beats premature commitment.
The OBBBA Didn’t Solve Your Estate Problem. Here’s What It Missed.
The One Big Beautiful Bill Act raised the federal estate tax exemption to $15 million per person — $30 million for a married couple. Most successful couples saw that number and assumed the estate planning conversation was over. It isn’t. The OBBBA left one critical gap completely untouched: the GST exemption is not portable between spouses. Whatever exemption the first spouse doesn’t allocate before death is gone permanently. For a married couple at $12 million today, that gap costs their family $14.6 million by the time the second spouse dies. Here’s the math — and why the Dynasty Bridge Trust is the right structure for couples who think they’re below the threshold.
What Is a Dynasty Trust? How It Works, Who Needs One, and How It’s Different
If you’ve started hearing the term “dynasty trust” from your financial advisor, your CPA, or in a conversation about generational…
THREE PROBLEMS. ONE STRUCTURE. MOST ADVISORS ARE ONLY SOLVING ONE.
Your client has a plan for what happens when they die. They may not have a plan for what happens when they get sued while they’re still alive — or what happens to the $89 million that gets extracted from their estate across the next two generations. This article is written for the insurance producer who already sits across from that client.
Massachusetts Families With $10M+ Are Being Taxed at Both Ends — And Most Plans Aren’t Built to Solve Either Problem
Massachusetts has the second-lowest state estate tax exemption in the country — $2 million — with rates to 16 percent, no portability, and a 4 percent millionaire surtax that taxes the same wealth on accumulation and at transfer. This article breaks down the charging order gap under M.G.L. c. 156C §40, the DAPT prohibition confirmed in De Prins v. Michaeles, the 90-year perpetuities limit, and how the Dynasty Bridge Trust™ addresses both the creditor and generational tax problem inside one integrated structure.
Oregon Families With $10M+ Are Sitting on the Lowest State Estate Tax Exemption in the Country — And Most Plans Are Built Around the Wrong Number
Oregon has the lowest state estate tax exemption in the country — $1 million, with rates to 16 percent. Most Oregon families at $10M+ are building their estate plans around the federal number while the state clock runs at a fraction of that threshold. This article breaks down Oregon's charging order gap under ORS 63.259, the DAPT prohibition under ORS 130.315, the 90-year perpetuities limit, and how the Dynasty Bridge Trust™ addresses both the creditor and generational tax problem inside one integrated structure.
Washington Families With $15M+ Are Sitting on a State Estate Tax Problem Most Advisors Aren’t Showing Them
Washington is one of the fastest wealth-building environments in the country. No general state income tax. Amazon. Microsoft. A concentration…
New York Families With $15M+ Are Facing the Most Punishing Estate Tax Cliff in the Country — And Most Plans Don’t Solve It
New York has its own state estate tax with a cliff provision that can vaporize an entire exemption on a single dollar over the threshold. Here is what that costs your family — and what the Dynasty Bridge Trust™ does about it.
Texas Families With $15M+ Face a Creditor and Legacy Problem Their Current Plan Isn’t Solving
Texas has no state estate tax and strong individual exemptions — which creates a dangerous planning blind spot for high-net-worth families. Here is what your current structure is not protecting.
Florida Families With $15M+ Have Two Asset Protection Problems — And Most Plans Only Solve One
Florida has no state estate tax and no state income tax — which creates a false sense of security for high-net-worth families. Here is what your current plan is not solving.