By replacing the 2026 sunset cliff with a permanent $15 million baseline, the One Big Beautiful Bill Act shifts estate planning from deadline-driven urgency to long-term strategy. Explore how the new rules impact lifetime gifting, trust structures, and state-level tax exposure.

Estate planning often gets treated as a one-time event but the rules underneath it shift more than most people realize. Here's where exemption levels stand under the recently passed One Big Beautiful Bill Act, and why a plan built on last year's assumptions may need a second look.