For years, affluent families planned under the assumption that the federal estate and gift tax exemption would “sunset,” forcing a return to lower thresholds and triggering a race against time. That urgency has shifted. With the passage of the One Big Beautiful Bill Act (OBBBA), the federal estate and gift tax exemption is no longer scheduled to expire in 2026, fundamentally changing how ultra-high-net-worth (UHNW) families approach wealth transfer planning.1
At Sequoia Sentinel Family Office, we see this not as a pause button, but as an opportunity. The conversation is no longer about last-minute transfers. It is about designing, executing, and managing multigenerational strategies that are intentional, flexible, and BUILT FOR YOU.
What the OBBBA Changes and What It Doesn’t
OBBBA provides continuity and predictability by maintaining today’s higher federal estate and gift tax framework rather than reverting to prior limits.2,3 For UHNW families, this reduces near-term legislative pressure, allowing planning to shift from defensive tactics to strategic architecture.
However, certainty in exemption levels does not eliminate risk. Future administrations may revisit transfer taxes while state-level estate taxes remain in force. Additionally, family complexity, encompassing blended families, global assets, concentrated holdings, and philanthropic intent, continues to grow.4 Many if the most successful families are using this legislative clarity to strengthen governance, refine structures, and professionalize execution.
From “How Much Can I Transfer?” to “How Should My Wealth Work?”
With the sunset risk removed, wealth transfer planning becomes less about increasing exemption usage and more about aligning capital with purpose. Sequoia Sentinel Family Office partners with families to address the questions that matter:
- Who should receive wealth, and when?
- What control, education, or guardrails should accompany that transfer?
- How do we protect family harmony, privacy, and legacy across generations?
Tools such as dynasty trusts, spousal lifetime access trusts (SLATs), private trust companies, and family investment partnerships remain powerful, but only when coordinated within a broader family office framework.5 Your Sentinel Family Office team works to make sure these strategies are not implemented in isolation, but integrated across tax, estate, investment, and family governance considerations.
Planning Is Only the Beginning. Execution and Management Matter.
For UHNW families, one very real risk is not poor planning; it is fragmented execution. Documents get signed, but not funded. Trusts exist, but lack investment oversight. Heirs inherit assets without preparation.
Sequoia Sentinel Family Office serves as a long-term steward of the entire wealth transfer lifecycle. We coordinate closely with attorneys and tax professionals, oversee implementation, manage trust assets, and continuously recalibrate as laws, markets, and family dynamics evolve. This ongoing management ensures that wealth transfer strategies remain durable, compliant, and aligned with your intent, not frozen in time.
Built For You, Across Generations
The elimination of the 2026 sunset does not diminish the importance of proactive planning; it elevates it. Families now have the rare advantage of time. Time to educate heirs. Time to build governance. Time to transfer wealth thoughtfully, rather than reactively.
At Sequoia Sentinel Family Office, we do not offer one-size-fits-all solutions. We partner with families to design and manage wealth transfer strategies that reflect their values, protect their legacy, and support future generations, no matter how the policy landscape evolves.
Now is the moment to move from uncertainty to intentionality. Your Sentinel Family Office team is ready to help you lead the next generation of wealth with confidence.
A message from Advisor Perspectives and VettaFi: Discover something new! Click here to register for our upcoming webcasts.
Sources:
1One Big Beautiful Bill Act (OBBBA), 2025 https://www.congress.gov/bill/119th-congress/house-bill/1/text
2One Big Beautiful Bill Act (OBBBA), 2025 https://en.wikipedia.org/wiki/One_Big_Beautiful_Bill_Act
3Internal Revenue Service (IRS), Estate and Gift Tax Guidance https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes
4Internal Revenue Service (IRS), Estate and Gift Tax Guidance https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-estate-taxes
5Internal Revenue Service (IRS), Estate and Gift Tax Guidance https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
The views expressed represent the opinion of Sequoia Financial Group. The views are subject to change and are not intended as a forecast or guarantee of future results. This material is for informational purposes only. It does not constitute investment advice and is not intended as an endorsement of any specific investment. Stated information is derived from proprietary and nonproprietary sources that have not been independently verified for accuracy or completeness. While Sequoia believes the information to be accurate and reliable, we do not claim or have responsibility for its completeness, accuracy, or reliability. Statements of future expectations, estimates, projections, and other forward-looking statements are based on available information and Sequoia’s view as of the time of these statements. Accordingly, such statements are inherently speculative as they are based on assumptions that may involve known and unknown risks and uncertainties. Actual results, performance or events may differ materially from those expressed or implied in such statements. Investing in equity securities involves risks, including the potential loss of principal. While equities may offer the potential for greater long-term growth than most debt securities, they generally have higher volatility. Past performance is not an indication of future results. Investment advisory services offered through Sequoia Financial Advisors, LLC, an SEC Registered Investment Advisor. Registration as an investment advisor does not imply a certain level of skill or training.
The tax and estate planning information offered by the advisor is general in nature. It is provided for informational purposes only and should not be construed as legal or tax advice. Always consult an attorney or tax professional regarding your specific legal or tax situation. Clients requesting tax return or estate preparation services are referred to a commonly-held affiliate, Sequoia Tax Services or a third party and not Sequoia Financial Group.
© Sequoia Financial Group
Read more commentaries by Sequoia Financial Group
