$13.99M 2025 exclusion
OBBBA ReformMulti
$13.99M exclusion for 2025
Source: Trustee
$15M exclusion permanent 2026
OBBBA ReformMulti
$15M per-person exclusion permanent 2026 indexed
Source: NatLaw
$19000 annual exclusion 2025
Annual ExclusionMulti
$19000 annual gift exclusion 2025
Source: encyclopedia
$1M extra capacity 2025→2026
OBBBA ReformMulti
$1M per person additional capacity 2026
Source: Trustee
$30M per couple exclusion
OBBBA ReformMulti
$30M per couple permanent exclusion
Source: KDA
40% top estate tax rate
OBBBA ReformMulti
40% top federal estate tax rate unchanged
Source: KDA
529 plan estate planning
Inheritance TrustsMulti
529 estate inheritance use
Source: encyclopedia
529 superfunding 5x
Annual ExclusionMulti
529 superfund 5x annual exclusion at once
Source: encyclopedia
76% Americans no will
Revocable TrustShort
76% Americans lack will (Caring.com)
Source: KDA
ABLE accounts
Special NeedsMulti
ABLE accounts $100k+ disability savings
Source: encyclopedia
AFR rate for note
IDGTMulti
AFR rate sufficient for note
Source: CMRS
Ascertainable standard
Trust MechanicsMulti
Ascertainable standard for HEMS
Source: encyclopedia
Asset protection benefits
Irrevocable TrustsMulti
Asset protection from creditors
Source: encyclopedia
Asset protection multigen
Dynasty TrustMulti
Long-term creditor + divorce protection
Source: Reger
Avoid probate via RLT
Revocable TrustMulti
RLT avoids probate process
Source: encyclopedia
Bahamas / Nevis APT
Foreign APTMulti
Bahamas + Nevis offshore APT
Source: encyclopedia
Beneficiary designations supersede
Beneficiary DesignationsMulti
Beneficiary designations supersede will
Source: encyclopedia
Both spouses reciprocal risk
SLATShort
Reciprocal trust doctrine - both SLAT risk
Source: CMRS
CLAT zeroed-out grantor
CLTMulti
Zeroed-out grantor CLAT
Source: encyclopedia
CRAT fixed annuity
CRTMulti
CRAT fixed annuity payment
Source: encyclopedia
CRUT unitrust % FMV
CRTMulti
CRUT % of FMV revalued annually
Source: encyclopedia
Charitable Lead Trust
CLTMulti
CLT - charity first remainder family
Source: encyclopedia
Charitable Remainder Trust
CRTMulti
CRT - income for life remainder to charity
Source: encyclopedia
Co-trustees institutional+ind
Trust MechanicsMulti
Co-trustees - institutional + individual
Source: encyclopedia
Convert to dynasty post-death
SLATMulti
Becomes dynasty trust after spouse death
Source: Reger
Cook Islands trust
Foreign APTMulti
Cook Islands famous APT
Source: encyclopedia
Crummey notice withdrawal
ILITMulti
Crummey withdrawal rights for annual exclusion
Source: encyclopedia
Decanting modify trust
Irrevocable TrustsMulti
Decanting - move to new trust w changes
Source: encyclopedia
Delaware DAPT
DAPTMulti
Delaware DAPT statute
Source: encyclopedia
Delaware perpetual
Dynasty TrustMulti
Delaware allows perpetual dynasty
Source: encyclopedia
Digital assets - crypto trust
Digital AssetsMulti
Crypto + digital asset estate planning
Source: encyclopedia
Directed Trust state laws
Trust MechanicsMulti
Directed Trust statute (DE/SD)
Source: encyclopedia
Distribution standards HEMS
Trust MechanicsMulti
HEMS health/edu/maintenance/support
Source: encyclopedia
Domestic Asset Protection Trust
DAPTMulti
DAPT - self-settled spendthrift trust
Source: encyclopedia
EDB eligible designated beneficiary
Beneficiary DesignationsMulti
EDB - life expectancy stretch
Source: encyclopedia
Family Limited Partnership FLP
LLC + FLPMulti
FLP for valuation discounts + control
Source: encyclopedia
First-party SNT (d)(4)(A)
Special NeedsMulti
(d)(4)(A) first-party SNT
Source: encyclopedia
Funding required to work
Revocable TrustMulti
Trust funding required - else useless
Source: KDA
GST exemption $15M
OBBBA ReformMulti
GST exemption $15M permanent
Source: NatLaw
GST exemption allocated
Dynasty TrustMulti
Allocate GST exemption to dynasty
Source: NatLaw
Grantor Retained Annuity Trust
GRATMulti
GRAT - retain annuity payments
Source: Reger
Hanging Crummey power
ILITMulti
Hanging Crummey power planning
Source: encyclopedia
High-rate environment less
GRATShort
Higher rates reduce GRAT effectiveness
Source: Trustee
Hybrid DAPT
DAPTMulti
Hybrid DAPT - flexibility
Source: encyclopedia
Incapacity protection
Revocable TrustMulti
RLT protects against incapacity
Source: encyclopedia
Inherited IRA
Inheritance TrustsMulti
Inherited IRA stretch / 10-yr
Source: encyclopedia
Intentionally Defective Grantor Trust
IDGTMulti
IDGT - completed gift but grantor for income
Source: CMRS
Irrevocable Life Insurance Trust
ILITMulti
ILIT keeps life insurance out of estate
Source: encyclopedia
Irrevocable removes estate
Irrevocable TrustsMulti
Irrevocable removes assets from estate
Source: encyclopedia
LLC valuation discounts
IDGTMulti
Use LLC + discounts for IDGT sale
Source: encyclopedia
LLC valuation discounts
LLC + FLPMulti
LLC discounts for lack of marketability + control
Source: encyclopedia
Living will + healthcare proxy
DocumentsMulti
Advance directive + healthcare power of attorney
Source: encyclopedia
Lock in 2025 exemption
SLATMulti
Lock in 2025 exemption before sunset (was concern)
Source: Reger
Loss of control trade-off
Irrevocable TrustsShort
Loss of control - trade-off
Source: encyclopedia
MA WA CT etc thresholds
State Tax CoordMulti
MA WA CT NY have estate tax
Source: encyclopedia
Materially different terms
SLATMulti
Materially different terms avoid reciprocal risk
Source: CMRS
Multi-generation wealth
Dynasty TrustLong
Dynasty trust multi-generation
Source: Reger
Multi-sig estate access
Digital AssetsMulti
Multi-sig wallet for estate access
Source: encyclopedia
NIMCRUT make-up
CRTMulti
NIMCRUT with make-up
Source: encyclopedia
Nevada NAPT
DAPTMulti
Nevada Asset Protection Trust
Source: encyclopedia
No cap gain on sale
IDGTMulti
No capital gain on sale to grantor trust
Source: CMRS
No more 2026 cliff $7M
OBBBA ReformMulti
No 2026 cliff to $7M (TCJA sunset prevented)
Source: KDA
OBBBA July 4 2025 estate
OBBBA ReformMulti
OBBBA enacted July 4 2025
Source: KDA
Only 11% have trust
Revocable TrustShort
Only 11% have trust established
Source: KDA
Oregon $1M lowest
State Tax CoordMulti
Oregon estate tax $1M threshold lowest
Source: encyclopedia
Per stirpes vs per capita
Beneficiary DesignationsMulti
Per stirpes vs per capita designation
Source: encyclopedia
Perpetual or 1000y
Dynasty TrustMulti
Perpetual in some states (DE/SD/AK/NV)
Source: encyclopedia
Pet trust statutes
Pet TrustsMulti
Pet trust statutes (most states)
Source: encyclopedia
Pour-over will
Revocable TrustMulti
Pour-over will to RLT for orphan assets
Source: encyclopedia
Pre-IPO stock GRAT
GRATLong
Rolling GRATs for pre-IPO stock
Source: encyclopedia
Privacy benefit
Revocable TrustMulti
RLT keeps estate private not public
Source: encyclopedia
Qualified Personal Residence Trust
QPRTMulti
QPRT - residence retained for term
Source: encyclopedia
RLT revocable living trust
Revocable TrustMulti
Revocable living trust avoids probate
Source: encyclopedia
Rolling 2-year GRAT
GRATMulti
Rolling 2-year GRATs over time
Source: Reger
SECURE 2.0 enhancements
Beneficiary DesignationsMulti
SECURE 2.0 2022 enhancements
Source: encyclopedia
SECURE Act 10-yr rule
Beneficiary DesignationsMulti
SECURE Act 2019 10-yr distribution rule
Source: encyclopedia
SLAT post-OBBBA still works
SLATLong
SLAT still effective post-OBBBA
Source: Trustee
SNT Special Needs Trust
Special NeedsMulti
Special needs trust for disabled beneficiary
Source: encyclopedia
Sale to IDGT promissory note
IDGTMulti
Sell to IDGT for note - freeze + appreciation out
Source: CMRS
Section 2036 retained interest risk
LLC + FLPShort
Sec 2036 attack - retained interest
Source: encyclopedia
Section 7520 rate hurdle
GRATMulti
Section 7520 rate AFR hurdle
Source: CMRS
Self-canceling note SCIN
IDGTMulti
Self-canceling installment note SCIN
Source: encyclopedia
South Dakota DAPT
DAPTMulti
South Dakota DAPT
Source: encyclopedia
South Dakota perpetual
Dynasty TrustMulti
South Dakota allows perpetual dynasty
Source: encyclopedia
Spendthrift provisions
Dynasty TrustMulti
Spendthrift clause prevents creditor reach
Source: encyclopedia
Spousal Lifetime Access Trust
SLATMulti
SLAT for one spouse benefit
Source: Reger
Spousal guaranty reduce gift
IDGTMulti
Spousal guaranty reduces gift requirement
Source: encyclopedia
Spouse death/divorce risk
SLATShort
Death or divorce ends benefit
Source: CMRS
State estate taxes 17 states
State Tax CoordMulti
17 states+DC have estate / inheritance tax
Source: encyclopedia
Successor trustee
Trust MechanicsMulti
Successor trustee succession plan
Source: encyclopedia
Term mortality risk
QPRTShort
Term mortality risk - die before term
Source: encyclopedia
Third-party SNT
Special NeedsMulti
Third-party SNT - no payback
Source: encyclopedia
Trust Protector role
Irrevocable TrustsMulti
Trust Protector for flexibility
Source: encyclopedia
Trust as IRA beneficiary
Inheritance TrustsMulti
Trust as IRA beneficiary - look-through
Source: encyclopedia
Trustee fiduciary duty
Trust MechanicsMulti
Trustee fiduciary duty
Source: encyclopedia
Tuition + medical direct pay
Annual ExclusionMulti
Direct tuition + medical pay unlimited
Source: encyclopedia
Update after major life events
Beneficiary DesignationsMulti
Update beneficiaries after major life events
Source: encyclopedia
Volatility helps GRAT
GRATLong
High vol assets fit GRAT (capture upside)
Source: encyclopedia
Walton zeroed-out GRAT
GRATMulti
Walton case - zeroed-out GRAT $0 gift
Source: encyclopedia
Wyoming DAPT
DAPTMulti
Wyoming DAPT
Source: encyclopedia
An encyclopedia of publicly documented strategies for education. YCAI does not recommend, endorse, or trade any of these. Not investment advice.