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On July 4, 2025, President Trump signed into law the “One, Big, Beautiful Bill Act” (OBBBA), a sweeping tax bill affecting many areas of the tax code, including an extension of several provisions of the Tax Cuts and Jobs Act of 2017 that were scheduled to sunset December 31, 2025.
One of the key changes in OBBBA pertaining to estate planning is a “permanent” increase in the unified credit against gift and estate tax and the linked exemption from generation-skipping transfer (GST) tax as follows:
- The unified credit against gift and estate tax will rise to $15,000,000 per individual in 2026 (up from $13,990,000 in 2025), and will be adjusted for inflation after 2026. This number represents the cumulative amount that each individual can give away during lifetime without gift tax and at death without estate tax (when other exemptions or deduction do not apply). Together, a married couple will have twice this exemption ($30,000,000) available to pass wealth on to family members and friends. The marginal estate tax rate remains at 40%. Prior to the OBBBA, this credit would have been reduced to $5,000,000, adjusted for inflation, on January 1, 2026.
- The exemption from GST tax, a tax separate from and in addition to the gift and estate tax, will also rise to $15,000,000 per individual in 2026 (up from $13,990,000 in 2025), and will be adjusted for inflation after 2026. The GST tax applies, after gift and estate tax is levied, to gifts made during lifetime or at death to a beneficiary who is two or more generations below the generation of the donor. This exemption from GST tax allows individuals to pass on wealth to grandchildren and younger beneficiaries without GST tax. The marginal GST tax rate remains at 40%. Prior to the OBBBA, this exemption from GST would have been reduced to $5,000,000, adjusted for inflation, on January 1, 2026.
The passage of OBBBA represents historically high exemptions from gift, estate, and GST tax. Now is a great time to contact us about using these exemptions to engage in very effective gift/estate tax planning before these historic exemptions may be decreased (or eliminated) by future tax legislation.
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About Brian Berman Law, P.C.
Brian Berman Law, P.C. is a boutique estate planning firm counseling individuals and families on a wide range of estate planning issues, including core estate planning, complex tax planning and wealth transfer, business succession and post-death administration. Meet our team and read more about our services.
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© 2024 Brian Berman Law, P.C. All rights reserved. This summary contains information of a general nature that is not intended to be legal advice and it does not create an attorney-client relationship between Brian Berman Law, P.C. and the reader. Each reader should consult his or her own legal counsel with respect to his or her individual circumstances and how this material may affect his or her situation. This summary may constitute attorney advertising. Prior results do not guarantee a similar outcome.
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