GIFT NOW! ACT BEFORE BASIC EXCLUSION AMOUNTS SUNSET

The December 31, 2025 sunset (halving) of current high gift, estate, and generation-skipping transfer (GST) exclusions created by the Tax Cuts and Jobs Act (TCJA) is fast approaching. This offers high-net-worth and ultra-high-net-worth individuals, including those who have already made sizable gifts, a substantial time‑sensitive wealth transfer opportunity.