Control, compassion, continuity.
Estate planning is widely misunderstood as deciding "who gets what." In reality, it is the discipline of control: ensuring your assets go where you want, when you want, with the least friction and tax erosion possible.
A well-drafted will is a starting point, not a strategy. Modern estate planning, especially after the SECURE Act and the 2025 legislative shifts, is far less about probate avoidance and far more about tax engineering across generations.
The three Cs of modern estate planning
| Pillar | What it secures | Tools we use |
|---|---|---|
| Control | Assets go where, when, and how you intend | Wills, revocable trusts, beneficiary designations, healthcare directives |
| Compassion | Heirs are protected from creditors, lawsuits, and themselves | Spendthrift trusts, conduit trusts, life-estate deeds |
| Continuity | Wealth survives the transfer intact across generations | Roth conversions, ILITs, charitable remainder trusts |
The SECURE Act has changed everything
Under the SECURE Act, most non-spouse beneficiaries of an IRA inherited after January 1, 2020 must fully distribute the account within ten years. For an heir in their peak earning years, this compressed window often pushes them into the highest marginal tax brackets.
The Roth reframe
We examine the tax impact of your legacy today. By paying tax now at your rate, you can move money into Roth territory that compounds tax-free for your heirs for a full decade after you are gone.
| Scenario | Tax Paid | Heir Receives (Net) |
|---|---|---|
| Traditional IRA (Heir pays at 32%) | ~$160,000 | $340,000 |
| Convert to Roth at Parent's 22% rate | ~$110,000 | $500,000+ |
The 2026 estate exemption window
The One Big Beautiful Bill Act (2025) made the elevated estate tax exemption permanent at $15 million per person. While this removes federal estate tax as a concern for most, it does not remove state estate tax or the income-tax planning around inherited accounts.
Your estate planning audit · five-year refresh
A complete review every five years catches mistakes most families discover too late.
- Pull every beneficiary form on every retirement account and life insurance policy. Read them.
- Confirm contingent beneficiaries on every account, not just primaries.
- Review titling on all real estate and brokerage accounts (JTWROS, TOD, individual).
- Locate and digitize: will, POA, healthcare proxy, and advance directive.
- Model the income-tax impact on your largest beneficiary if they inherit your IRA.
- If you own a business, confirm a buy-sell agreement is funded and current.
Estate planning questions we hear most
Do I really need a trust, or is a will enough?
Trusts become valuable when you need control after death: staggered distributions, protection from creditors, or business succession. The right answer depends on what you are trying to prevent.
Are my heirs really stuck with the 10-year rule?
For most non-spouse beneficiaries, yes. Spouses and "eligible designated beneficiaries" (disabled, chronically ill) remain exempt. Everyone else faces a hard ten-year distribution deadline.
What happens if I die without updating beneficiaries after a divorce?
Beneficiary designations generally override your will. We have seen seven-figure mistakes from ex-spouses remaining on 401(k) forms after a divorce is finalized.
- IRS Publication 590-B. Distributions from Individual Retirement Arrangements (IRAs).
- SECURE Act of 2019. Public Law 116-94.
- SECURE 2.0 Act of 2022. Public Law 117-328.
- One Big Beautiful Bill Act, Public Law 119-21 (2025).
- 26 U.S.C. § 401(a)(9). Required distributions.
Control your legacy.
Schedule a complimentary 60-minute Estate Document Audit.