Why high-net-worth families still need advanced estate architecture
While the current federal estate tax exemption is generous, $15M per individual and $30M for married couples (for 2026), estates that exceed these thresholds face a 40% federal tax on every dollar above them. For families with significant business interests, real estate, investments, or other illiquid assets, that exposure can be substantial and the liquidity challenge acute.
Beyond the federal exemption, many states impose their own estate or inheritance taxes at lower thresholds. And regardless of tax exposure, every high-net-worth family benefits from a thoughtfully architected estate plan that ensures assets transfer to intended beneficiaries; privately, efficiently, and according to a deliberate legacy vision rather than default legal outcomes.
Strategies for consideration such as Spousal Lifetime Access Trusts (SLATs), Intentionally Defective Grantor Trusts (IDGTs), and Family Limited Partnerships can create significant planning value.