Texas Law Blog

Unlocking Legacy Opportunities: Key Estate Tax Changes in the OBBBA

Unlocking Legacy Opportunities: Key Estate Tax Changes in the OBBBA

Signed into law on July 4, 2025, the One Big Beautiful Bill Act (OBBBA) permanently reshapes the estate, gift, and generation-skipping transfer (GST) tax landscape. For high-net-worth individuals and families, these changes deliver clarity and opportunity—but only if acted on thoughtfully. For those who are under the new higher exemption amounts and who have overplanned […]

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