The generation-skipping transfer (GST) tax exemption for 2026 is $15 million per individual, matching the federal estate and gift tax exemption. Unlike the estate and gift tax exemptions, the GST exemption is not portable between spouses, meaning each spouse must allocate their own exemption independently. When you allocate your full GST exemption to a dynasty trust at funding, the trust achieves a zero inclusion ratio and no GST tax applies to future distributions regardless of how much the assets grow.
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.
