text: The current Lifetime Exclusion for federal estate taxes is scheduled to expire on December 31, 2025 and
  will return to its pre- 2017 level of $5.5 million from the current $12.92 million as of January 1, 2026. It
  is not soon plan for this eventuality.
  Some ideas to include in this plan are:
  Creation of intentionally defective grantor trust who which you sell and/or gift assets to your
  children and descendants
  Gifting to a spousal lifetime access trust
  If you own a business, a gift of fractional interests, either voting or nonvoting, to family
  members you believe are qualified to carry on the business after you retire or upon your death.
  Create a family limited liability company to which you transfer business or investment assets
  and gift fractional interests to family members.
  There are a number of other ideas that may fit your needs and circumstances. If you would like to
  discuss your options with me, I shall be pleased to do so.