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Estate & Gift Exemption 2026: 8 Questions After the $15M Permanent Increase

The TCJA sunset didn't happen. The federal estate exemption is now $15M per person — permanently. Here are the planning questions that matter now.

Updated: 2026-03-03

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Who this is forQuick self-checkBelief correctionHow this list was scored8 questions for your estate plan after the $15M permanent exemption1. Has your estate plan been reviewed since the One Big Beautiful Bill Act passed?2. Do you live in a state with its own estate tax?3. Did you make large gifts expecting the exemption to drop?4. Does your trust structure still fit a $15 million exemption?5. Is portability elected on a previously deceased spouse's return?6. Have you revisited generation-skipping transfer planning?7. Are you coordinating annual exclusion gifts with your lifetime strategy?8. What does "permanent" actually mean for long-term planning?Decision checklistQuestions for your estate attorney and CPAWhat this means in the next 30 daysRelated toolsRelated resourcesNext stepCompliance noteSources
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