Estate Planning in a New Landscape: Opportunities for Families Near or Above the $30 Million Threshold
The estate tax landscape has just shifted in a way we haven’t seen in decades. With the passage of the One Big Beautiful Bill Act (OBBB), the federal estate tax exemption is now permanently set at $15 million per person—roughly $30 million for a married couple—and will continue to be indexed for inflation.
For many ultra-high-net-worth families, this is a relief. The looming 2026 “sunset” that would have slashed the exemption in half is no longer a threat. But for those with wealth approaching or exceeding $30M, the challenge remains: every dollar above the exemption will still face a 40% federal estate tax.
What This Means for Your Planning
The permanence of the $15M per person exemption changes the game in three important ways:
- Longer Planning Horizon. Families can now implement strategies without the artificial deadline of a sunset date.
- More Focus on Appreciation Management. Even if you’re under $30M today, the combination of investment growth, business appreciation, and real estate inflation can quickly push you over.
- Enhanced Multigenerational Opportunities. With a stable exemption, you can better align lifetime giving, trust structures, and family governance without fear of sudden legislative reversals.
Why Estate Planning Still Matters
If you’re at or above the $30M level:
- You’re still in the estate tax crosshairs. Every additional $10M of growth above the exemption could mean a $4M tax bill.
- You have more time—but not infinite time. The best strategies for shifting appreciation out of your estate require years to work effectively.
- Planning now lets you integrate income tax, philanthropic, and legacy goals seamlessly, rather than rushing to plug tax leaks.
About This Series
At Blue Trust, we serve many families near or above the $30M wealth range. We know that estate planning at this level isn’t just about taxes—it’s about preserving and passing down family values, optimizing for long-term and eternal impact, and crafting a lasting legacy.
That’s why we’re launching a six-part series exploring advanced estate planning strategies for ultra-high-net-worth families in the new $15M-per-person exemption era.
Over the coming weeks, we’ll cover:
- Irrevocable Life Insurance Trusts (ILITs)
How to hold life insurance outside your estate, providing tax-free liquidity for estate settlement without increasing your taxable base. - SLATs, GRATs, and CRATs
Three versatile trust strategies that can shift appreciation out of your estate, generate income, and preserve family access. - Gifting Early-Stage Business Interests
Why transferring ownership before major growth or liquidity events can lock in large tax savings. - Intentionally Defective Grantor Trusts (IDGTs)
How to freeze asset values in your estate while passing future growth to heirs tax-free. - Family Limited Partnerships (FLPs)
Using valuation discounts and centralized management to facilitate tax-efficient wealth transfer. - Qualified Personal Residence Trusts (QPRTs)
A way to transfer your home at a reduced tax cost while retaining the right to live there.
Our Perspective
While the exemption’s permanence removes some urgency, it also removes excuses for inaction. The wealth you have today—and the growth you expect tomorrow—needs to be positioned wisely.
At Blue Trust, we integrate these advanced strategies into your broader wealth management, charitable giving, and family legacy plans. We help ensure that what you’ve built serves your family and the Kingdom for generations, with minimal erosion from taxes, family disputes, or poor structuring.
What’s Next
Our first deep dive will explore irrevocable life insurance trusts (ILITs)—a strategy that can provide liquidity for estate settlement without pushing your estate’s taxable value higher.
If you’re close to or over the $30M mark—or if your growth trajectory points that way—now is the time to begin. The exemption is permanent, but the opportunity to lock in generational advantages depends on starting early.