Whether this sunset provision goes into effect or is modified will depend on who controls Congress and the White House at that time, which certainly makes for an even more interesting election later this year!

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If the current sunset law goes into effect, families that could face an estate tax liability in 2026 may benefit from transferring assets and making gifts out of their estate in 2025 or sooner. However, this may not be necessary or advisable if the sunset law changes, so be sure that you are signed up for our e-mail newsletter and keep up with any important legal updates.

Philip J. Kavesh
Nationally recognized attorney helping clients with customized estate planning guidance for over 40 years.
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