Even with the $15 million exemption now permanent, a dynasty trust can help move appreciating assets — and all future growth — outside your estate and the transfer tax system. The planning question after the One Big Beautiful Bill Act shifts from racing a sunset deadline to building the right architecture for your family’s goals. A dynasty trust funded with appreciating assets in a perpetuities-friendly state, combined with proper generation-skipping transfer (GST) exemption allocation, can help shelter wealth from transfer taxes across multiple generations. Note that “permanent” here means there are no scheduled sunsets to the law or automatic changes until Congress decides otherwise.
We exist so you don’t have to worry about money. For more than 40 years, we’ve taken the sophisticated, time-tested approach that many ultra-high net worth individuals use to help manage their financial lives and made it accessible to more families.
