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Example estate planning law firm

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Example estate planning law firm A law signed July 4, 2025 raised the 2026 basic exclusion amount to $15,000,000.

moreless

An earlier IRS FAQ had described 2026 differently: a return to the pre-2018 level of $5 million, adjusted for inflation.

Where did that forecast come from? The IRS says a tax reform law doubled the amount for 2018 through 2025, and called the increase only temporary.

One more detail from the IRS: the fee to request an Estate Tax Closing Letter dropped from $67 to $56, effective May 21, 2025.

Save this for the next time your family sits down with its plan. When did you last look at yours?

#estateplanning #estatetax

Example estate planning law firm · Sample
A law signed July 4, 2025 raised the 2026 basic exclusion amount to $15,000,000.
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Example estate planning law firm

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For 2026, the federal basic exclusion amount is $15,000,000.

…see moresee less

A law signed July 4, 2025 raised the 2026 basic exclusion amount to $15,000,000.

An earlier IRS FAQ had described 2026 differently: a return to the pre-2018 level of $5 million, adjusted for inflation.

Where did that forecast come from? The IRS says a tax reform law doubled the amount for 2018 through 2025, and called the increase only temporary.

When was your own plan last read against the current numbers?

CommentShare

Example estate planning law firm

Sample · not published

For 2026, the federal basic exclusion amount is $15,000,000.

…see moresee less

The IRS says that figure comes from the Working Families Tax Cuts Bill, signed into law on July 4, 2025.

An earlier IRS FAQ described a different path. It said that in 2026 the amount was due to revert to its pre-2018 level of $5 million, adjusted for inflation.

Behind that forecast: the tax reform law doubled the amount for 2018 through 2025, and the IRS described the increase as only temporary.

The IRS also issued final regulations so that people making gifts with the higher amount from 2018 to 2025 would not be harmed after 2025, when the amount was scheduled to drop.

The IRS notes that its FAQ may not be relied upon as legal authority.

Whether you run a household, a practice or a company, a plan is only as current as the rules it was written for.

When was your own plan last read against the current numbers?

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