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.​​​​​​​​​​​​​​​​