With the recently enacted One Big Beautiful Bill Act (OBBBA), the very generous estate tax exemption ($15M per person and $30M per couple for 2026) has been made permanent and continues to increase with inflation. For the vast majority of people, that means estate tax and estate tax planning are not relevant topics. However, several estate-related topics deserve a review for people of any age:

1. Are investment and other accounts appropriately titled with appropriate beneficiaries?
2. Are powers of attorney in place and defined to survive incapacity?
3. Are there steps that should be considered to lower estate-related income taxes?
4. Are there any conflicts between various agents, such as powers of attorney and account titling for shared ownership?

These and other questions can be discussed with your advisors, including your Attorney, Financial Advisor, and tax preparer.