As of 2026, families can convert leftover college savings into tax‑free retirement dollars, helping beneficiaries accumulate wealth early in life. For estate planners, this 529 to Roth IRA rollover offers flexibility, tax efficiency and fairness among heirs. By understanding the rules, anticipating the timing, coordinating with broader planning strategies and communicating with beneficiaries, you can turn education savings into a lifetime financial foundation.

Major changes to estate planning laws took effect in 2026, reshaping how trusts are structured and administered. This post explains what the new rules mean, why older plans may need review, and what trustees and families should consider to stay aligned with current law.

Reviewing documents, maximizing annual gifts, leveraging charitable giving strategies, staying current on retirement account rules, addressing digital assets and transparency obligations, assessing insurance needs and communicating with family—all of these steps help maintain control over your legacy. As December approaches, take time to consult your attorney, accountant and financial advisor to confirm which of these actions apply to your situation.

In the coming years, trust administration will demand a sophisticated understanding of both trust law and retirement account rules. By mastering the new RMD framework and aligning trust structures accordingly, trustees can honor the settlor’s intent, protect beneficiaries and minimize taxes in a rapidly evolving landscape.

Estate and gift tax rules are changing in 2025. The federal estate tax exemption is $13.99M per person, with the One Big Beautiful Bill Act boosting it to $15M in 2026. Learn how to use annual $19K gift exclusions, portability, and strategies like ILITs, GRATs, QPRTs, and charitable trusts to minimize estate taxes, reduce state inheritance exposure, and preserve more wealth for heirs.

Staying on top of your estate plan is essential for protecting your family and preserving wealth. This guide explains why experts recommend reviewing your plan every three to five years or whenever a major life event occurs. Learn how marriage, divorce, births, deaths, new assets, relocation and tax law changes—including the 2026 increase of the federal estate tax exemption to $15 million palmcitylawyer.com —should trigger updates, and discover practical steps for keeping up

The One Big Beautiful Bill Act dramatically changes the estate‑planning landscape by permanently increasing the federal estate, gift and GST tax exemptions to $15 million per individual and eliminating the planned 2026 sunset. While this provides welcome certainty and additional capacity for tax‑free wealth transfer, trustees must continue to plan carefully. State taxes, potential legislative changes, asset growth and family dynamics all still require thoughtful strategies.

The SECURE Act and its 2.0 sequel have transformed retirement‑account planning. Larger tax‑deferred balances, compressed withdrawal windows, and ever‑changing regulations require trustees and beneficiaries to act proactively. By revisiting trust provisions, considering Roth conversions, and consulting experienced advisors, families can turn legislative upheaval into opportunity and ensure inherited retirement accounts support—not undermine—their long‑term wealth‑transfer goal

The Corporate Transparency Act represents a major shift toward disclosure of beneficial ownership, and trusts are not completely immune. Trustees who oversee entities owned by trusts must understand when and how to report, identify who counts as a beneficial owner, and meet the strict filing deadlines. Failure to comply can result in penalties and disrupt trust administration.