Tax
The 2026 exemption sunset, and what it does not require you to do
Acting in haste is its own risk. A measured reading of the scheduled reduction, and the three circumstances in which it should change your plan.
February 12, 2026
Our Journal
Written when there is something worth saying, and not otherwise. Nothing here is legal advice, and none of it creates an attorney–client relationship.
Introduction
A great deal of what law firms publish is written for machines. It repeats a phrase a prospective client might type into a search field, arrives at no particular view, and closes by advising the reader to consult an attorney. It is not written to be read, and it is not read.
This journal is the opposite undertaking. Each entry sets out the reasoning the firm would give a client across the table — on a scheduled change in the transfer tax, on the accounting a trustee is about to serve, on the order in which a family company ought to be sold. Where the honest answer is that nothing need be done, that is the answer given.
None of it is legal advice, and reading it creates no relationship between us. It is published so that anyone deciding whether to instruct this firm can watch it think first.
All entries
Acting in haste is its own risk. A measured reading of the scheduled reduction, and the three circumstances in which it should change your plan.
The formal accounting is a communication before it is a filing. How the presentation of a trust accounting shapes what follows it.
Where the firm uses it, where it does not, and the standing rule that a lawyer reads every word that leaves this office.
Sequencing the trust work before the letter of intent, and why the order matters more than the terms.
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