California Tax-Efficient Estate Planning Lawyer 2026: Grantor Trusts, GRATs & $15M Exemption

San Diego tax-efficient estate planning lawyer helps high‑net‑worth families leverage $15M federal exemptions, community property step‑up, and advanced trust strategies. Free consultation.

“Key Takeaways”

  • California community property provides a full step‑up in basis on the entire asset. Under Internal Revenue Code § 1014(b)(6), when one spouse dies, the entire community property asset receives a stepped‑up cost basis to current market value. For a San Diego home purchased at $150,000 now worth $1.2 million, this can save the surviving spouse over $150,000 in capital gains taxes.
  • The 2026 federal estate tax exemption is $15 million per person, permanently indexed for inflation. The One Big Beautiful Bill Act (July 2025) set the base at $15 million and repealed the sunset. The inflation‑adjusted amount for 2026 exceeds $15.4 million. A married couple can shield over $30 million from estate tax.
  • Grantor trusts (IDGTs) freeze asset value for estate tax purposes while allowing the grantor to pay income tax. Under Internal Revenue Code §§ 671‑679, an intentionally defective grantor trust (IDGT) removes assets from the grantor’s estate while the grantor pays the income tax, effectively making additional tax‑free gifts to the trust.
  • GRATs (Grantor Retained Annuity Trusts) are ideal for transferring appreciation with minimal gift tax. A GRAT pays the grantor an annuity for a fixed term. If the trust assets outperform the IRS‑mandated interest rate (7520 rate), the appreciation passes to beneficiaries gift‑tax‑free. This is especially powerful in 2026 with historically low rates.
  • Proposition 19 imposes strict deadlines for children inheriting a home. To preserve the parent’s low property tax base, the child must move into the home within one year and file for the homeowner’s exemption. The Claim for Reassessment Exclusion (Form BOE‑19‑P) can be filed within three years, but late filing limits relief to future years only.
  • San Diego trust matters are handled at the Central Courthouse (1100 Union St). Trust modifications affecting tax outcomes (e.g., decanting to remove bypass trusts) must be e‑filed under Probate Local Rule 4.3.1 using Form PR‑160. We manage all court filings for our clients.

California Tax-Efficient Estate Planning Lawyer: The 2026 Guide to Advanced Wealth Transfer Strategies

Introduction: The $5 Million Estate That Paid $2 Million in Unnecessary Taxes

When Dr. Chen, a San Diego cardiologist, passed away in early 2026, his estate was valued at $5 million. He had a simple will that left everything to his wife. His attorney assured him that the unlimited marital deduction would shelter the estate from tax.

What Dr. Chen didn’t know was that his estate plan had missed opportunities to leverage the full step‑up in basis on his separately owned assets, to use his $15 million lifetime exemption, and to freeze the value of his appreciating investments in a grantor retained annuity trust (GRAT) . His widow inherited the assets, but the family lost the chance to transfer millions to their children free of estate tax.

At Leeran S. Barzilai, A Prof. Law Corp. , we help San Diego high‑net‑worth families design tax‑efficient estate plans that leverage the historically high federal exemption, California community property rules, and advanced trust strategies. This guide walks you through the techniques that can save your family millions in taxes.

Part One: The 2026 Federal Tax Landscape – $15 Million Exemption

The One Big Beautiful Bill Act (July 2025)

The One Big Beautiful Bill Act, signed into law in July 2025, permanently set the federal estate, gift, and generation‑skipping transfer tax (GSTT) exemption at $15 million per person, indexed annually for inflation. For 2026, the inflation‑adjusted amount exceeds $15.4 million .

Tax2026 ExemptionTop Rate
Estate Tax$15.4 million (approx.)40%
Gift Tax$15.4 million (approx.)40%
GSTT$15.4 million (approx.)40%

Strategic Note: A married couple can effectively shield over $30 million from estate tax by using both exemptions, including portability. This is the highest exemption in history.

The Marital Deduction – Not Always the Best Choice

Many estate plans rely on the unlimited marital deduction (Internal Revenue Code § 2056) to defer tax until the surviving spouse’s death. However, this can waste the deceased spouse’s exemption and miss the opportunity for a full step‑up in basis under community property rules.

Better approach: Use a credit shelter trust (bypass trust) funded with the deceased spouse’s exemption amount. This shelters that amount from estate tax while allowing the surviving spouse access to income and principal.

Part Two: California Community Property – A $150,000+ Tax Advantage

The Full Step‑Up in Basis

California is a community property state. Under Internal Revenue Code § 1014(b)(6), when one spouse dies, the entire community property asset receives a stepped‑up cost basis to fair market value at the date of death – not just the decedent’s half .

Example: A San Diego couple owns a home purchased in 1995 for $150,000. The home is now worth $1.2 million.

ScenarioBasis After First DeathCapital Gains on $1.2M Sale
Separate Property State~$637,500~$562,500 taxable gain
California Community Property$1,200,000$0 taxable gain

This difference saves the surviving spouse over $150,000 in capital gains taxes.

Ensuring Your Assets Are Characterized as Community Property

To qualify for the full step‑up:

  • Assets must be titled as community property (or as community property with right of survivorship).
  • A revocable living trust that holds community property qualifies under IRC § 1014(b)(6) .
  • Married couples should avoid holding assets as joint tenancy, which can destroy the community property characterization.

Strategic Note: We review all asset titling and recommend converting jointly held assets to community property to maximize the step‑up.

Part Three: Grantor Trusts – Freezing Value While Paying Income Tax

Intentionally Defective Grantor Trust (IDGT)

An IDGT is an irrevocable trust that is treated as a grantor trust for income tax purposes (under IRC §§ 671‑679) but as a completed gift for estate tax purposes. This creates a powerful planning opportunity .

How It Works:

  1. You sell assets to the trust in exchange for a promissory note.
  2. The trust pays you interest (at the applicable federal rate).
  3. Because the trust is a grantor trust, you pay the income tax on trust earnings.
  4. The assets grow free of income tax drag, and the growth passes to beneficiaries estate‑tax‑free.

Advantages:

  • Removes future appreciation from your estate.
  • The note’s interest is paid to you, not the trust.
  • You effectively make additional tax‑free gifts by paying the income tax.

Grantor Retained Annuity Trust (GRAT)

A GRAT is an irrevocable trust that pays the grantor a fixed annuity for a term of years. At the end of the term, any remaining assets pass to beneficiaries .

How It Works:

  1. You transfer assets to the GRAT.
  2. The GRAT pays you an annuity (calculated using the IRS 7520 rate).
  3. If the assets outperform the 7520 rate, the excess passes to beneficiaries gift‑tax‑free.

2026 Opportunity: The 7520 rate remains historically low (around 4‑5%). This makes GRATs exceptionally powerful for transferring appreciation without using your exemption.

Charitable Lead Trust (CLT) and Charitable Remainder Trust (CRT)

For philanthropically inclined clients, CLTs and CRTs provide tax‑efficient ways to support charities while benefiting family .

  • CLT: Pays income to charity for a term, with remainder to family. Provides an upfront gift tax deduction.
  • CRT: Pays income to family for a term, with remainder to charity. Provides an income tax deduction and defers capital gains on appreciated assets.

Part Four: Irrevocable Life Insurance Trust (ILIT)

An ILIT removes life insurance proceeds from your taxable estate. The trust owns the policy, and the trustee distributes proceeds to beneficiaries free of estate and income tax .

Key Steps:

  1. Create the ILIT before applying for insurance.
  2. Use Crummey powers to make gifts to the trust that qualify for the annual gift tax exclusion ($19,000 per beneficiary in 2026).
  3. The trust pays the premiums.

Strategic Note: An ILIT is especially valuable for clients with large estates that exceed the exemption amount, as life insurance proceeds are often needed for liquidity to pay estate taxes.

Part Five: Qualified Personal Residence Trust (QPRT)

A QPRT removes the value of your home from your estate while allowing you to live there for a fixed term .

How It Works:

  1. You transfer your home to the QPRT but retain the right to live there for a term (e.g., 10 years).
  2. The gift tax value is discounted based on the retained term.
  3. If you survive the term, the home passes to beneficiaries at a discounted value – removing future appreciation from your estate.

2026 Opportunity: With interest rates still moderate, QPRTs remain an effective tool for transferring real estate to children with minimal gift tax.

Part Six: Proposition 19 – Preserving Property Tax Base

Proposition 19 limits the parent‑child property tax exclusion to the primary residence. To preserve the parent’s low property tax base, the child must:

  1. Move into the home as their primary residence within one year of the transfer.
  2. File for the Homeowner’s Exemption within that same year.
  3. File Form BOE‑19‑P within three years of the transfer (or before selling to a third party). Late filing results in the exclusion applying only to future years, not retroactively.

Strategic Note: We embed these instructions directly into every trust we draft. Your successor trustee receives a clear compliance guide.

Part Seven: San Diego Superior Court – Procedures for Tax‑Related Trust Matters

Venue: Central Courthouse, 1100 Union St

All trust and probate matters in San Diego are now handled at the San Diego Superior Court Central Courthouse, 1100 Union Street, San Diego, CA 92101. The Hall of Justice (330 W Broadway) no longer handles these cases.

Trust Modifications Affecting Tax Outcomes

Common tax‑related trust modifications include:

  • Decanting to remove bypass trusts that trap capital gains .
  • Modifying trust terms to change grantor trust status.
  • Reforming trusts to correct drafting errors that create adverse tax consequences.

Mandatory E‑Filing – Probate Local Rule 4.3.1

All trust filings must be e‑filed under San Diego Probate Local Rule 4.3.1. We handle the e‑filing for our clients.

Required Local Forms

FormPurpose
PR‑160Probate Case Cover Sheet (mandatory)
SDSC PR‑001Proof of Service (San Diego local form)

Part Eight: Client Document Collection Checklist

If you are ready to implement tax‑efficient estate planning, gather:

  • List of all assets with values and titling (community property, separate property, joint tenancy)
  • Deeds for all real property
  • Account statements (as of recent date)
  • Life insurance policies (face amount, ownership, beneficiaries)
  • Existing trusts and estate planning documents
  • Gift tax returns (to track prior exemption use)
  • Business valuation reports (if applicable)
  • Marriage certificate (for married couples)

Frequently Asked Questions

What is the 2026 federal estate tax exemption?

The exemption is $15 million per person, permanently indexed for inflation. For 2026, the inflation‑adjusted amount exceeds $15.4 million. A married couple can shield over $30 million from estate tax.

How does California community property save taxes?

Under IRC § 1014(b)(6), when one spouse dies, the entire community property asset receives a stepped‑up basis to current market value. This can save the surviving spouse hundreds of thousands in capital gains taxes.

What is a GRAT and how does it work?

A Grantor Retained Annuity Trust pays you a fixed annuity for a term. If the trust assets outperform the IRS interest rate, the excess passes to beneficiaries gift‑tax‑free. GRATs are ideal for transferring appreciation with minimal gift tax.

What is an IDGT?

An Intentionally Defective Grantor Trust is an irrevocable trust that is treated as a grantor trust for income tax purposes but as a completed gift for estate tax purposes. You pay the income tax on trust earnings, effectively making additional tax‑free gifts.

Can I remove life insurance from my estate?

Yes, using an Irrevocable Life Insurance Trust (ILIT). The trust owns the policy, and proceeds pass to beneficiaries free of estate and income tax. Use Crummey powers to make gifts that qualify for the annual exclusion ($19,000 per beneficiary in 2026).

How does Proposition 19 affect my children inheriting my home?

The child must move into the home within one year and file for the homeowner’s exemption to preserve your low property tax base. Form BOE‑19‑P can be filed within three years, but late filing limits relief to future years.

What is decanting and how can it save taxes?

Decanting is the process of pouring assets from one irrevocable trust into a new trust with updated terms. We use decanting to remove bypass trusts that trap capital gains, saving beneficiaries significant tax .

Do I need a lawyer for advanced tax planning?

Yes. Advanced techniques like GRATs, IDGTs, and ILITs require precise drafting to avoid unintended tax consequences. We work with your CPA and financial advisor to ensure compliance.

Where do I file trust modification documents in San Diego?

All trust matters are filed at the Central Courthouse (1100 Union St). You must e‑file under Probate Local Rule 4.3.1 using Form PR‑160.

Do you offer services in other languages?

Yes. We provide tax‑efficient estate planning services in Spanish, Hebrew, and Chinese to serve San Diego’s diverse community. Contact us to schedule a consultation in your preferred language.

Contact Our San Diego Tax-Efficient Estate Planning Lawyer

If you want to preserve your wealth for future generations and minimize taxes, contact Leeran S. Barzilai, A Prof. Law Corp. today. We help San Diego families design and implement advanced tax‑efficient estate plans using GRATs, IDGTs, ILITs, and community property strategies.

Leeran S. Barzilai, A Prof. Law Corp.
4501 Mission Bay Dr. #3c
San Diego, CA 92109
(619) 436-7544

Call today for a free consultation. Let us help you build a tax‑efficient legacy that lasts.

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English Subpages

1. Community Property Step‑Up in Basis – A $150,000+ Tax Gift

Under Internal Revenue Code § 1014(b)(6), when one spouse dies, the entire community property asset receives a stepped‑up basis to current market value. For a San Diego home purchased at $150,000 now worth $1.2 million, the surviving spouse can sell with $0 capital gains tax, saving over $150,000. We ensure your assets are properly titled as community property to maximize this benefit.

2. GRATs (Grantor Retained Annuity Trusts) – Transferring Appreciation Gift‑Tax‑Free

A GRAT pays you a fixed annuity for a term (e.g., 5 years). If the trust assets outperform the IRS 7520 rate (historically low at 4‑5% in 2026), the excess passes to beneficiaries gift‑tax‑free. GRATs are ideal for transferring appreciation on closely held stock, real estate, or other high‑growth assets without using your $15.4 million lifetime exemption.

3. Intentionally Defective Grantor Trusts (IDGTs) – Freezing Value and Shifting Income Tax

An IDGT is an irrevocable trust treated as a grantor trust for income tax purposes. You sell assets to the trust in exchange for a promissory note. You pay the income tax on trust earnings, effectively making additional tax‑free gifts. The trust assets grow outside your estate, and the note’s interest comes back to you. This strategy works well for business owners and high‑net‑worth families.

4. Irrevocable Life Insurance Trusts (ILITs) – Removing Insurance from Your Estate

An ILIT owns a life insurance policy on your life. The trust, not you, pays the premiums using annual gifts (up to $19,000 per beneficiary in 2026 via Crummey powers). Upon your death, the proceeds pass to beneficiaries free of estate and income tax. ILITs are essential for liquidity planning in larger estates.

5. Qualified Personal Residence Trusts (QPRTs) – Transferring Your Home at a Discount

A QPRT allows you to transfer your home to an irrevocable trust while retaining the right to live there for a fixed term (e.g., 10 years). The gift tax value is discounted based on the retained term. If you survive the term, the home passes to beneficiaries at a reduced value, removing future appreciation from your estate.

6. Credit Shelter Trusts (Bypass Trusts) – Preserving the Deceased Spouse’s Exemption

A credit shelter trust is funded with the deceased spouse’s federal exemption amount (up to $15.4 million in 2026). It provides income to the surviving spouse while preserving the exemption for children. This technique prevents wasting the exemption and is especially valuable when the surviving spouse may not need all assets.

7. Decanting to Remove Bypass Trusts and Optimize Tax Basis

Decanting allows a trustee to pour assets from an old irrevocable trust into a new trust with updated terms. We use decanting to remove outdated bypass trusts that trap capital gains, allowing beneficiaries to obtain a stepped‑up basis on inherited assets. This technique can save substantial capital gains tax on appreciated real estate and investments.

8. Proposition 19 Compliance – Protecting the Parent‑Child Property Tax Exclusion

Proposition 19 limits the parent‑child exclusion to the primary residence. To preserve your low property tax base, your child must move into the home within one year and file for the homeowner’s exemption. Form BOE‑19‑P may be filed within three years, but late filing only provides prospective relief. We embed these instructions into your trust to guide your successor.

9. San Diego Superior Court Procedures for Tax‑Related Trust Modifications

Tax‑efficient planning often involves modifying trusts (e.g., decanting, reformation). In San Diego, these matters are handled at the Central Courthouse (1100 Union St). We e‑file all documents under Probate Local Rule 4.3.1 using Form PR‑160 (Probate Case Cover Sheet) and SDSC PR‑001 (Proof of Service). Proper local procedure ensures court approval without delays.

10. 2026 Federal Exemption – $15.4 Million and Advanced Gifting Strategies

The One Big Beautiful Bill Act (July 2025) permanently set the federal estate, gift, and GSTT exemption at $15 million, indexed for inflation. For 2026, the inflation‑adjusted amount exceeds $15.4 million per person. We help you use this exemption through lifetime gifting, GRATs, IDGTs, and other techniques to transfer wealth without triggering estate tax.

Chinese Subpages (中文)

1. 加州夫妻共同财产税基提升 – 超过15万美元的税务优惠

根据《国内税收法典》第1014(b)(6)条，当一方配偶去世时，整个夫妻共同财产资产的税基将提升至当前市场价值。以15万美元购入现价值120万美元的圣地亚哥房屋为例，健在配偶出售时无需缴纳资本利得税，节省超过15万美元。我们确保您的资产正确登记为夫妻共同财产，以最大化此优惠。

2. 赠与人保留年金信托（GRAT） – 免税转移资产增值

GRAT向设立人支付固定年限的年金（如5年）。若信托资产收益率超过IRS 7520利率（2026年约为4‑5%），超出部分将免税转移给受益人。GRAT非常适合转移高成长资产（如企业股权、房地产）的增值部分，而无需动用您的1540万美元终身免税额。

3. 故意缺陷赠与人信托（IDGT） – 冻结价值并转移所得税负担

IDGT是一种不可撤销信托，在所得税上被视为赠与人信托。您将资产出售给信托换取本票，由您支付信托收益的所得税，相当于向信托进行额外免税赠与。信托资产在您遗产外增值，本票利息返还给您。此策略适用于企业主和高净值家庭。

4. 不可撤销人寿保险信托（ILIT） – 将寿险移出遗产

ILIT持有您的人寿保险单。信托使用年度赠与（2026年每位受益人$19,000，通过Crummey权力）支付保费。您去世后，保险金免税转移给受益人，不产生遗产税或所得税。ILIT对于较大遗产的流动性规划至关重要。

5. 合格个人住宅信托（QPRT） – 折价转移自住房产

QPRT允许您将自住房产转入不可撤销信托，同时保留固定年限的居住权（如10年）。赠与税价值因保留居住权而打折。若您活过该年限，房产将以折价后的价值转移给受益人，未来增值将完全移出您的遗产。

6. 信用庇护信托（绕行信托） – 保留已故配偶免税额

信用庇护信托使用已故配偶的联邦免税额（2026年超过1540万美元）设立。它为健在配偶提供收入，同时为子女保留免税额，防止浪费免税额。当健在配偶可能不需要全部遗产时，此策略尤为有效。

7. 信托“倒酒”移除绕行信托并优化税基

“倒酒”允许受托人将资产从旧的不可撤销信托转移至新信托，并更新条款。我们利用倒酒移除过时的绕行信托，避免资本利得被锁定，使继承人获得税基提升。此技术可为增值房地产和投资节省大量资本利得税。

8. 第19号提案合规 – 保护父母‑子女财产税减免

第19号提案将父母‑子女豁免限制于主要住宅。为保留您的低房产税基，子女须在一年内搬入并申请自住免税。BOE‑19‑P表格可在三年内提交，但逾期申请仅适用于未来年度。我们将这些指引嵌入信托文件中，指导您的继任受托人。

9. 圣地亚哥高等法院税务相关信托修改程序

税务规划常涉及信托修改（如倒酒、改革）。在圣地亚哥，此类事务由中央法院（1100 Union St）处理。我们依据遗嘱认证本地规则4.3.1进行电子归档，使用PR‑160表格（遗嘱认证案件封面表）和SDSC PR‑001表格（送达证明）。遵循本地程序可确保法院顺利批准，避免延误。

10. 2026年联邦免税额 – 1540万美元及高级赠与策略

2025年7月签署的《大而美法案》将联邦遗产、赠与及隔代转移税免税额永久定为1500万美元，并与通胀挂钩。2026年通胀调整后超过1540万美元/人。我们帮助您通过生前赠与、GRAT、IDGT等技术充分利用此免税额，在不触发遗产税的情况下转移财富。

Hebrew Subpages (עברית)

1. העלאת הבסיס בנכסי קהילה – מתנת מס של למעלה מ‑150,000 דולר

לפי סעיף 1014(b)(6) לחוק מס ההכנסה הפדרלי, כאשר אחד מבני הזוג נפטר, כל נכסי הקהילה זוכים להעלאת בסיס לשווי השוק הנוכחי. עבור בית בסן דייגו שנרכש ב‑150,000 דולר ושוויו כיום 1.2 מיליון דולר, בן/בת הזוג הנותר יוכל למכור ללא מס רווחי הון, ולחסוך למעלה מ‑150,000 דולר. אנו דואגים כי נכסיכם יוגדרו כראוי כנכסי קהילה למיצוי הטבה זו.

2. GRAT (Grantor Retained Annuity Trust) – העברת רווחי הון ללא מס מתנה

GRAT משלם לנותן קצבה קבועה לתקופה מוגדרת (למשל 5 שנים). אם נכסי הנאמנות מניבים תשואה גבוהה מריבית IRS 7520 (בשנת 2026 כ‑4‑5%), העודף עובר למוטבים ללא מס מתנה. GRATs מתאימים במיוחד להעברת רווחי הון ממניות פרטיות, נדל”ן או נכסים בעלי פוטנציאל צמיחה, מבלי להשתמש בפטור האישי של 15.4 מיליון דולר.

3. נאמנות Grantor “פגומה” (IDGT) – הקפאת שווי והסטת מס הכנסה

IDGT היא נאמנות בלתי ניתנת לביטול המטופלת כנאמנות Grantor לצורכי מס הכנסה. אתה מוכר נכסים לנאמנות תמורת שטר חוב. אתה משלם את מס ההכנסה על רווחי הנאמנות, ובכך מעניק מתנה נוספת פטורה ממס. הנכסים צומחים מחוץ לעיזבונך, וריבית השטר מוחזרת אליך. אסטרטגיה זו מתאימה לבעלי עסקים ולמשפחות בעלות הון גבוה.

4. נאמנות ביטוח חיים בלתי ניתנת לביטול (ILIT) – הוצאת ביטוח החיים מהעיזבון

ILIT מחזיקה בפוליסת ביטוח חיים על חייך. הנאמנות, ולא אתה, משלמת את הפרמיות באמצעות מתנות שנתיות (עד 19,000 דולר למוטב בשנת 2026 באמצעות סמכויות Crummey). עם פטירתך, תקבולי הביטוח עוברים למוטבים ללא מס עיזבון וללא מס הכנסה. ILITs חיוניים לתכנון נזילות בעיזבונות גדולים.

5. נאמנות למגורים מוסמכת (QPRT) – העברת ביתך בהנחה

QPRT מאפשרת לך להעביר את ביתך לנאמנות בלתי ניתנת לביטול תוך שמירת זכות מגורים לתקופה מוגדרת (למשל 10 שנים). שווי המתנה מחושב בהנחה בשל זכות המגורים השמורה. אם אתה חי לאחר התקופה, הבית עובר למוטבים בשווי מופחת, וכל רווחי עתיד מוצאים מעיזבונך.

6. נאמנות Credit Shelter (Bypass Trust) – שמירת הפטור של בן/בת הזוג שנפטר

נאמנות Credit Shelter ממומנת בסכום הפטור הפדרלי של בן/הזוג שנפטר (מעל 15.4 מיליון דולר בשנת 2026). היא מעניקה הכנסה לבן/בת הזוג הנותר תוך שמירת הפטור עבור הילדים. טכניקה זו מונעת בזבוז הפטור והיא חשובה במיוחד כאשר לבן/בת הזוג הנותר אין צורך בכל הנכסים.

7. Decanting להסרת נאמנויות Bypass ולייעול בסיס המס

Decanting מאפשרת לנאמן להעביר נכסים מנאמנות בלתי ניתנת לביטול ישנה לנאמנות חדשה עם תנאים מעודכנים. אנו משתמשים ב‑Decanting להסרת נאמנויות Bypass מיושנות הלוכדות רווחי הון, ובכך מאפשרים ליורשים לקבל העלאת בסיס. טכניקה זו חוסכת מס רווחי הון משמעותי על נדל”ן והשקעות מוערכים.

8. עמידה בתקנות Proposition 19 – הגנה על פטור ממס העברה בין הורים לילדים

Proposition 19 מגביל את הפטור בין הורים לילדים לבית המגורים. לשמירת בסיס המס הנמוך, על הילד לעבור לבית תוך שנה ולהגיש בקשה לפטור למגורים. טופס BOE‑19‑P ניתן להגיש תוך שלוש שנים, אך הגשה מאוחרת תחול רק על שנים עתידיות. אנו מטמיעים הוראות אלה בנאמנותך להנחיית הנאמן המחליף.

9. נהלי בית המשפט המחוזי בסן דייגו לשינויי נאמנות הקשורים במס

תכנון יעיל במס כרוך לעיתים בשינוי נאמנויות (למשל Decanting, תיקון טעויות). בסן דייגו, עניינים אלו מטופלים בבית המשפט המרכזי (1100 Union St). אנו מגישים את כל המסמכים באופן אלקטרוני לפי תקנה מקומית 4.3.1 תוך שימוש בטופס PR‑160 (Probate Case Cover Sheet) וטופס SDSC PR‑001 (אישור מסירה). הקפדה על נהלים מקומיים מבטיחה אישור בית המשפט ללא עיכובים.

10. הפטור הפדרלי 2026 – 15.4 מיליון דולר ואסטרטגיות מתנה מתקדמות

חוק One Big Beautiful Bill Act (יולי 2025) קבע לצמיתות את פטור מס העיזבון, המתנה וההעברה הבין‑דורית (GSTT) על 15 מיליון דולר לאדם, צמוד לאינפלציה. בשנת 2026 הסכום המותאם עולה על 15.4 מיליון דולר לאדם. אנו מסייעים לך לנצל פטור זה באמצעות מתנות במהלך החיים, GRAT, IDGT וטכניקות נוספות להעברת עושר ללא תשלום מס עיזבון.

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