The One Big Beautiful Bill Act and Its Impact on Estate Planning 2026

  • OnDemand seminar
  • Estate Planning and Probate Law
Up to 1.0 Credit Hour
The One Big Beautiful Bill Act and Its Impact on Estate Planning 2026

Estate planning, refocused

For years, estate planners have worked under the assumption that the federal lifetime tax exemption could expire and be reduced. But the One Big Beautiful Bill Act (OBBBA) eliminated the looming sunset, making the $15 million exemption permanent, while largely preserving the transfer tax framework practitioners have already been using. With that uncertainty removed, how does this added stability affect your planning strategies, client counseling, and choices about trusts, gifting, and long-term wealth transfer?

A new planning playbook

The One Big Beautiful Bill Act and Its Impact on Estate Planning examines where OBBBA changed the analysis, where it reinforced continuity, and why estate planning for many clients is now driven less by pure transfer tax avoidance and more by income tax treatment, flexibility, and responsible intergenerational planning.

Product details

Faculty

  • Shift client conversations from deadline-driven tax avoidance to longer-term planning strategy and design
  • Recognize when basis, trust income taxation, or charitable planning may have more practical importance than transfer tax exposure
  • Make informed recommendations about drafting for flexibility under a tax regime that is stable, but not immune from future change
  • Help high-net-worth clients think more strategically about timing, structure, and family wealth transfer goals
  • Advise clients more confidently about whether older estate plans still fit their circumstances
  • Estate planning and probate lawyers
  • Tax lawyers
  • Elder law and special needs lawyers

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