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Legacy Beyond Money

2026 federal estate exemption ~$13.99M (indexed); excess taxed at 40%. But legacy includes values, control, and tax minimization.

Key Strategies

  1. Annual Gifting — $18k per person tax-free; reduces estate.
  2. Lifetime Exemption Use — Gift large amounts now (pre-sunset).
  3. Irrevocable Trusts — ILITs exclude life insurance; GRATs for appreciation transfer.
  4. Charitable Tools — DAFs for deductions + control.
  5. Investment Alignment — Growth assets in trusts for heirs.

Family Communication
Discuss plans early to avoid surprises.

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Case Study: Multi-Generation Plan
Family gifted annually + funded ILIT; reduced estate tax exposure by millions.

Conclusion: Build a Meaningful Legacy
PRO-MOTION Consulting helps design legacy-focused strategies—contact us to start.