The future of federal transfer tax exemptions remains uncertain as key provisions of the Tax Cuts and Jobs Act of 2017 approach their scheduled sunset in 2026. Although current exemption levels are historically high, shifting political dynamics and budget negotiations make long-term outcomes difficult to predict. In this environment, advisors face a familiar but delicate challenge: helping clients evaluate whether gifting now is appropriate—without resorting to fear-based “use it or lose it” tactics that can lead to rushed or inflexible planning. This article outlines a disciplined approach to 2025 gifting, emphasizing thoughtful analysis, client-specific liquidity considerations, and strategies that preserve flexibility while taking advantage of today’s favorable exemption landscape where it truly makes sense.
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About Investments & Wealth Review
Investments & Wealth Review is a bimonthly magazine, written by award-winning authors from academic institutions and leading financial firms. Immerse yourself in current industry news and thought-provoking articles on the investment, legal, regulatory, business development, retirement, and wealth management topics that matter most to you and your clients.
