Read more about the article The OBBBA Didn’t Solve Your Estate Problem. Here’s What It Missed.

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.​​​​​​​​​​​​​​​​

Continue ReadingThe OBBBA Didn’t Solve Your Estate Problem. Here’s What It Missed.
Read more about the article THREE PROBLEMS. ONE STRUCTURE. MOST ADVISORS ARE ONLY SOLVING ONE.

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.

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Read more about the article Massachusetts Families With $10M+ Are Being Taxed at Both Ends — And Most Plans Aren’t Built to Solve Either Problem

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.

Continue ReadingMassachusetts Families With $10M+ Are Being Taxed at Both Ends — And Most Plans Aren’t Built to Solve Either Problem
Read more about the article 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 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.

Continue ReadingOregon Families With $10M+ Are Sitting on the Lowest State Estate Tax Exemption in the Country — And Most Plans Are Built Around the Wrong Number
Read more about the article 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 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.

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Does Your Offshore Trust Actually “Activate” When You Need It? What the Critics Get Wrong — and What Your Instrument Should Say

Most offshore trusts don’t activate when you actually need them. Here’s what the activation mechanism should say in your governing instrument — and where critics of hybrid structures get the analysis wrong

Continue ReadingDoes Your Offshore Trust Actually “Activate” When You Need It? What the Critics Get Wrong — and What Your Instrument Should Say