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Understand how 2026 tax changes under the new One Big Beautiful Bill Act (OBBBA) could impact your estate plan and what to review before year-end.

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New tax legislation has been passed and signed into law. Here are the key provisions that affect federal estate, gift, and generation-skipping transfer tax planning as of January 1, 2026.

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Disclaimer: Materials prepared by JM LAW, PLLC are for general informational purposes only. Educational material does not create an attorney-client relationship and is not an offer to represent you. You should not act or refrain from acting based on information provided.