A focused December roadmap for complex wealth. We cover the moves that matter before December 31—dialing in safe harbor payments, sequencing deductions, evaluating PTET, tightening trust administration, using the 65 day rule, optimizing charitable strategy, and selecting assets for lifetime exclusion gifts. Treat it as a menu, then coordinate with your CPA and attorney so cash flow, taxes, and giving all point the same direction for 2026.
This in-depth guide explains why most fortunes fade after three generations and shows how tax-efficient trusts—from credit-shelter and QTIP to dynasty and SLAT—can preserve, protect, and grow family assets for decades. Learn how to pair the new $15 million federal estate-tax exclusion with proven trust structures to reduce taxes, safeguard control, and ensure your legacy endures.
