Estate, gift, and trust planning

A current-law starting point for wealth-transfer decisions

Estate planning is a coordinated legal, tax, and family-governance process. The applicable exemption, exclusion, basis, filing, and trust rules depend on the tax year and your facts. Use the references below to understand the questions, then coordinate tax work with your estate-planning attorney. This hub does not assume that a particular trust or transfer is appropriate for every family.

Each detail page identifies its own authorities and review date. Transfer-tax planning can require appraisals, Form 709 or estate-tax filings, trust administration, and attorney coordination.