The OBBBA Didn't Fix the GST Portability Gap. The exemption is permanent at $30M for couples. But GST exemption is not portable, and it disappears at the first death. What that costs a $12M couple who waits.
You've read what a dynasty trust is. The harder question is whether you should have one. The objections your CPA and estate attorney will raise, answered.
Most people who have a trust believe they're protected. Those are two different things. This guide breaks down the four trust structures that actually matter — what each one does, what it doesn't, and where the real protection comes from.