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Everyone thought taxes were going up in 2026.

The old cuts were expiring. The "sunset" was coming. Planners were bracing for the exemption to drop to $7 million.

But then July 2025 happened. The "One Big Beautiful Bill Act" (OBBBA) was signed, and everything changed.

Instead of a cliff, we got a ladder.

The bill created a 5-year window—a "Goldilocks zone"—where the rules have tilted in your favor. But the economic backdrop is tricky: inflation is stuck at 2.4%, GDP growth is slowing to 2.3%, and global debt has hit 235% of GDP.

The government permanently increased the estate exemption and locked in business deductions, but they also added new hurdles for charities and high earners.

These perks don't work on autopilot. You have to pull the levers yourself.

We read the fine print so you don’t have to.

Here is the 2026 Wealth Ladder.

I. The Executive Summary Why now? This isn't just about saving a few bucks. It’s about a specific window of opportunity closing in 2029. We break down the macro trends—from interest rates to debt—that make this the critical moment to act. [Read Section 1: Introduction & Thesis]

II. The $15 Million Strategic Weapon Remember the panic about the estate tax exemption dropping? It didn't. It jumped to $15 million per person. Permanently. That means a married couple can shield $30 million. But just because the deadline is gone doesn't mean you should wait. We explain why "freezing" your wealth now—using zeroed-out GRATs—is still the smartest move. [Read Section 2: Estate & Gift Tax Strategy]

III. The 20% Bonus is Here to Stay Business owners were sweating. The 20% QBI deduction was on the chopping block. Now? It’s a permanent fixture. But it’s tricky. There are specific "buckets" of income that determine if you get the full break or nothing at all. We explain the "wage and property" limits that trip people up. [See Section 3: QBI as a Structural Advantage]

IV. The Cap Just Quadrupled If you live in a high-tax state like New York or California, the $10,000 SALT cap was painful. Good news: It’s temporarily up to $40,000 for couples. Better news: There’s a specific workaround called "PTET" that might let you bypass the cap entirely. We did the math on how much this actually saves you. [Check Section 4: Leveraging SALT & PTET]

V. Giving Smarter, Not Just More The rules for donating to charity just got stricter for some, but better for others. Itemizers now face a "floor," meaning small gifts might not count. The new play is "bunching." You group 3 years of donations into one year to take a massive deduction today. We break down the timing. [Explore Section 5: The Charitable Acceleration Playbook]

VI. Precision Income Management You have to take money out of your IRA eventually. But the age just pushed back to 73 (and soon 75). This creates a gap where your income might be artificially low. That is the perfect time to act. We explain how to use "Roth conversions" to fill up your tax bracket without triggering higher Medicare premiums. [Read Section 6: RMDs & AGI Smoothing]

VII. The 5-Lever Framework How do these pieces fit together? We visualize the strategy as a "ladder." The bottom rungs are for everyone (AGI smoothing), while the top rungs are for complex estate planning. See where you stand and when to climb higher. [See Section 7: Synthesis & Framework]

VIII. The Cheat Sheets We compiled the raw data. Tax tables, phase-out thresholds, and the specific IRC codes you need to show your accountant. No fluff, just the numbers. [Access Section 8: Data Appendix]

IX. The Smartest People in the Room Who should you listen to? We curated a list of the top tax policy experts, estate attorneys, and reports—from the Federal Reserve to private wealth insights—that grounded our research. [Read Section 9: Expert Voices]

X. The Verdict This window is open from 2025 to 2029. The laws changed. Your strategy should too. We distinguish between "Structural" advantages (permanent) and "Cyclical" ones (temporary). Here is your final call to action. [Read Section 10: Conclusion]

Start climbing.

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Table of Contents

^{(Click on any section to start reading it)}

I. Introduction

• Executive Summary

• High-Level Thesis and Purpose

• What’s Changed in 2026 vs. Prior Years

• Why This Matters: Macro Trends Shaping Wealth

• Audience & Framework

II. The $15 M Estate & Gift Tax Exemption as a Strategic Weapon

• Historical Context

• Policy Drivers Behind the Current Level

• Mechanics of the Exemption

• Strategic Usage

  • Wealth Freezing

  • Timing & Phasing

  • Trust Vehicles

    • Grantor Retained Annuity Trusts (GRATs)

    • Spousal Lifetime Access Trusts (SLATs)

    • Dynasty Trusts

    • Other Vehicles (QPRTs, FLPs, GRITs)

• Case Studies & Scenarios

  1. Business Owner

  2. Multigenerational Family

  3. Retiree Couple

• Risks & Policy Tailwinds

III. QBI Permanence as Structural Business Advantage

• Understanding QBI (Qualified Business Income Deduction)

  • Income Thresholds (Bucket A, B, C)

• Interplay with Filing Status & Business Type

• The “Permanence” Narrative

• Who Benefits Most

• Optimization Tactics

  • Income Bunching & Timing

  • Entity Election Strategies

  • W-2 Wage/Qualified Property Buckets

• Empirical Data & Simulation

• Counterpoints & Limitations

IV. SALT Leverage for Certain Income Profiles

• Overview of SALT Deduction Rules

• Who Can Leverage SALT More Effectively

• Workarounds & Planning Tools

  • Pass-Through Entity Elections (PTET)

  • Charitable Flow-Through Structures

  • Timing of Deductions & Bunching

• State Case Studies

  • New York

  • California

  • New Jersey

• Quantifying the Advantage

V. Charitable Acceleration as a Multi-Year Win

• Charitable Strategies — Core Concepts

  • Donor-Advised Funds (DAFs)

  • Charitable Remainder Trusts (CRTs)

  • Pooled Income Funds (PIFs)

  • Private Foundations (PFs)

• Why 2026 Is a Unique Window

• Tactical Approaches

  • Bunching & Forward Funding

  • Appreciated Asset Transfers

  • Charitable Vehicle Selection

  • Alignment with Philanthropic Goals

• Illustrative Cashflows

VI. RMD Timing + AGI Smoothing: Precision Income Management

• RMD Landscape

• RMD Strategies

  • Roth Conversions

  • Delay vs. Accelerate RMDs

  • Qualified Charitable Distributions (QCDs)

• AGI Smoothing Tactics

  • Harvesting Losses & Carryforward Strategies

  • Income Bunching & Deferrals

  • Interest & Dividend Timing

• Quantitative Tools

VII. Synthesis: The 5-Lever Wealth Optimization Framework

• Strategic Ladder Visualization

• Interaction Effects

• Playbooks by Persona

  • Founder/Entrepreneur

  • Multi-Generational Families

  • Ultra-HNW Retiree

• Checklist: What to Do This Year

VIII. Data Appendix

• Tax Code Excerpts & Key Provisions

• Tables & Charts (Descriptions)

• Assumptions Used in Examples

IX. Expert Voices & Primary Sources

• Interviews to Target

• Key Papers & Reports to Consult

X. Conclusion

• Big Picture: Why 2026 Matters More than Ever

• Structural vs. Cyclical Advantages

• Call to Action

Baked with love,

Anna Eisenberg ❤️