Dynasty Trust Step-Up in Basis: The Tax Benefit Traditional Planning Forfeits
Traditional Dynasty Trusts and SLATs forfeit the step-up in basis at death. The Dynasty Bridge Trust™ preserves it. Here’s the multi-million dollar difference.
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.
The Bridge Trust® Is Not a Domestic Trust. It Never Was.
There is a misconception that the Bridge Trust® is a domestic trust that converts offshore when threatened. That is not what the Bridge Trust® is. It is a fully foreign, Cook Islands-registered offshore trust from the day it is executed — and understanding that distinction is the foundation of understanding why the structure works.
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…
Asset Protection vs. Bankruptcy: A Smarter Path to Security
Bankruptcy doesn’t give you a fresh start — it gives a trustee control of your assets and uses them to pay your creditors. Asset protection, built before the threat arrives, keeps your assets in your hands while you negotiate on your terms. This article breaks down the real difference, what the statutes say, and what three landmark cases — Grant, Solow, and Anderson — tell us about how this plays out under real enforcement pressure.
The Wyoming LLC Myth: Why Privacy Isn’t the Same as Protection
A Wyoming LLC may feel like asset protection. But once you’re in a California courtroom, Wyoming’s charging-order statute is irrelevant. This article follows the full failure sequence — from formation through discovery — and explains what a court can actually do despite your entity structure.
Wyoming LLCs: The Privacy vs. Protection Myth
Wyoming LLCs offer privacy — but privacy is not protection. Here’s the critical distinction between keeping your name off public filings and actually stopping a creditor from reaching your assets.
Why Tenancy by the Entirety is not an Asset Protection Strategy
Tenancy by the Entirety protects one narrow scenario and collapses under joint liability, federal liens, bankruptcy, divorce, and death. Here’s what the enforcement reality actually looks like.