With a substantial drop in the basic exclusion from federal gift and estate tax (the federal exclusion amount) set for 2026,1 high-net-worth individuals may feel intense pressure to move sizable amounts into trust in the next two years. Indeed, this pressure has led some individuals to fund trusts with assets they still wish to access. Many estate-planning attorneys have risen to this challenge by drafting trust agreements allowing for distributions to the creator of the trust (its
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]