{"id":14827,"date":"2025-09-25T10:05:29","date_gmt":"2025-09-25T15:05:29","guid":{"rendered":"https:\/\/www.figmarketing.com\/blog\/?p=14827"},"modified":"2026-02-17T11:20:12","modified_gmt":"2026-02-17T16:20:12","slug":"the-15-million-era-how-obbba-rewrites-estate-planning-in-2025","status":"publish","type":"post","link":"https:\/\/www.figmarketing.com\/blog\/the-15-million-era-how-obbba-rewrites-estate-planning-in-2025\/","title":{"rendered":"The New $15 Million Era: How OBBBA Rewrites Estate Planning Strategies"},"content":{"rendered":"\n<p><em>Updated February 17, 2026, at 11:19 AM<\/em><\/p>\n\n\n\n<p><strong><a href=\"https:\/\/engage.figmarketing.com\/acton\/fs\/blocks\/showLandingPage\/a\/39120\/p\/p-0191\/t\/page\/fm\/0\" target=\"_blank\" rel=\"noreferrer noopener\">Estate planning strategies<\/a><\/strong> just got a little more certain. For now.<\/p>\n\n\n\n<p>The <strong>One Big Beautiful Bill Act (OBBBA) <\/strong>that passed in July 2025, cements a <strong><a href=\"https:\/\/www.wealthmanagement.com\/estate-planning\/big-beautiful-bill-what-estate-planning-steps-make-sense-now-\" target=\"_blank\" rel=\"noreferrer noopener\">permanent increase<\/a> <\/strong>in the federal estate and gift tax exemption: <strong>$15\u202fmillion per person<\/strong> and <strong>$30\u202fmillion per married couple<\/strong>, beginning <strong>January 1, 2026<\/strong>. After years of exemption levels toying with sunset dates and political uncertainty, this is a tax environment many planners have been waiting for.<\/p>\n\n\n\n<!--more-->\n\n\n\n<p>Your window to craft sophisticated, intentional estate strategies is open. With less urgency but no less importance, here are five tactics that may benefit your clients.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>One Big Beautiful Bill Act Estate Planning Tips<\/strong><\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>#1: Update Overdue Formula Clauses<\/strong><\/h4>\n\n\n\n<p>Pre-OBBBA documents often assume the tax exemption will drop dramatically, sometimes as low as $5\u20137\u202fmillion. If an estate plan still triggers formula trusts based on those outdated figures, you may end up shifting more or less into trusts than intended once the new rules take effect.<\/p>\n\n\n\n<p>Treat 2025 as a \u201crefresh year,\u201d and review and revise these clauses to align with the new $15\u202fmillion baseline. Waiting may increase risk and limit flexibility in a client\u2019s estate plan.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>#2: Rebalance Bypass, QTIP, and SLAT Strategies<\/strong><\/h4>\n\n\n\n<p>With exemptions effectively ballooning, planners should reassess trust structure balances:<\/p>\n\n\n\n<ul>\n<li><strong>Bypass trusts, <\/strong>also known as credit shelter trusts, may no longer be necessary for many, but still useful for generation-skipping transfer (GST) planning in high-net-worth or blended-family scenarios.<\/li>\n\n\n\n<li><strong>QTIP trusts<\/strong> are still a safeguard for surviving spouses, but should be tailored to integrate with unified exemptions.<\/li>\n\n\n\n<li><strong>SLATs, <\/strong>or spousal lifetime access trusts, work exceptionally well now. They allow grantors to shift appreciation out of the estate, using high exemptions with potential access.<\/li>\n<\/ul>\n\n\n\n<p>The key is <em>how<\/em> to use these vehicles and whether they\u2019re still necessary or can evolve to better serve your client&#8217;s values.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Related:<a href=\"https:\/\/www.figmarketing.com\/blog\/building-long-lasting-client-bonds-6-estate-planning-strategies-for-financial-professionals\/\" target=\"_blank\" rel=\"noreferrer noopener\"> 6 Estate Planning Strategies Financial Professionals Should Know<\/a><\/strong><\/h4>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>#3: GST Re-Funding: Opportunity or Danger?<\/strong><\/h4>\n\n\n\n<p>The generous, now\u2011permanent exemption carries GST capacity. However, unallocated GST can cause costly planning mistakes. This is the moment to <strong>refill GST allocations<\/strong>, especially in irrevocable trusts, to maximize tax-efficient benefits across generations.<\/p>\n\n\n\n<p>Work with drafting attorneys to ensure new allocations are explicit and compliant with 2026 indexing.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>#4: Be Charitable (But Smarter)<\/strong><\/h4>\n\n\n\n<p>If your clients have philanthropic goals, 2025\u2019s high exemptions provide room to deploy <strong>donor-advised funds (DAFs), charitable remainder trusts (CRTs), and charitable lead trusts (CLTs) <\/strong>more judiciously.<\/p>\n\n\n\n<p>Accelerating gifts in 2025 may lock in tax benefits before potential future sunsets. Don\u2019t be afraid to use creative vehicles to tie in charitable objectives with tax efficiency.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>#5: Reinforce Values, Legacy, and Clarity<\/strong><\/h4>\n\n\n\n<p>Higher exclusions don\u2019t eliminate the need for estate planning\u2014they actually raise it. Well-crafted estate plans ensure <strong>control, clarity, and intentional wealth transfer<\/strong>, steering clear of default state laws or family conflict.<\/p>\n\n\n\n<p>Consider legacy letters, family meetings, or multimedia narratives to pass forward assets, stories, and values.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2025 Client Checklist: Estate Planning Next Steps<\/strong><\/h2>\n\n\n\n<ul>\n<li><strong>Review and update formula clauses: <\/strong>Ensure accuracy under new exemption levels<\/li>\n\n\n\n<li><strong>Reassess trust structures: <\/strong>Align with current client objectives to stay flexible<\/li>\n\n\n\n<li><strong>Allocate GST capacity: <\/strong>Unlock multi-generation tax efficiencies<\/li>\n\n\n\n<li><strong>Accelerate charitable strategy: <\/strong>Capitalize on the favorable tax environment<\/li>\n\n\n\n<li><strong>Reconnect about legacy and values: <\/strong>In-depth estate conversations are still needed<\/li>\n<\/ul>\n\n\n\n<p>Ready to dive deeper? Download the <strong><a href=\"https:\/\/engage.figmarketing.com\/acton\/fs\/blocks\/showLandingPage\/a\/39120\/p\/p-0191\/t\/page\/fm\/0\" target=\"_blank\" rel=\"noreferrer noopener\">free Estate Planning Playbook<\/a><\/strong> to navigate tax-advantaged estate planning with clarity and confidence.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Keep Reading: <a href=\"https:\/\/www.figmarketing.com\/blog\/planting-seeds-for-the-future-cultivating-client-estate-plans-with-care\/\" target=\"_blank\" rel=\"noreferrer noopener\">Planting Seeds for the Future: Cultivating Client Estate Plans with Care<\/a><\/strong><\/h4>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/engage.figmarketing.com\/acton\/fs\/blocks\/showLandingPage\/a\/39120\/p\/p-0202\/t\/page\/fm\/0\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"192\" src=\"https:\/\/www.figmarketing.com\/blog\/wp-content\/uploads\/2026\/02\/Estate-Planning-CTA-1024x192.png\" alt=\"\" class=\"wp-image-15116\" srcset=\"https:\/\/www.figmarketing.com\/blog\/wp-content\/uploads\/2026\/02\/Estate-Planning-CTA-1024x192.png 1024w, https:\/\/www.figmarketing.com\/blog\/wp-content\/uploads\/2026\/02\/Estate-Planning-CTA-300x56.png 300w, https:\/\/www.figmarketing.com\/blog\/wp-content\/uploads\/2026\/02\/Estate-Planning-CTA-768x144.png 768w, https:\/\/www.figmarketing.com\/blog\/wp-content\/uploads\/2026\/02\/Estate-Planning-CTA-585x110.png 585w, https:\/\/www.figmarketing.com\/blog\/wp-content\/uploads\/2026\/02\/Estate-Planning-CTA.png 1112w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Updated February 17, 2026, at 11:19 AM Estate planning strategies just got a little more certain. For now. The One Big Beautiful Bill Act (OBBBA) that passed in July 2025, cements a&hellip;<\/p>\n","protected":false},"author":4,"featured_media":14833,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[362],"tags":[517,669,744,743],"acf":[],"_links":{"self":[{"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/posts\/14827"}],"collection":[{"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/comments?post=14827"}],"version-history":[{"count":9,"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/posts\/14827\/revisions"}],"predecessor-version":[{"id":15118,"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/posts\/14827\/revisions\/15118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/media\/14833"}],"wp:attachment":[{"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/media?parent=14827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/categories?post=14827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.figmarketing.com\/blog\/wp-json\/wp\/v2\/tags?post=14827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}