AB Law Blog

Succession Planning: New Tax Law Limit Hits Small Trusts

Succession Planning: New Tax Law Limit Hits Small Trusts

When the One Big Beautiful Bill was signed into law, the headline most business owners saw was the estate tax exemption increase. Starting in 2026, the exemption rises to $15 million per person, or $30 million for a married couple, with no scheduled sunset. For business owners whose succession plan runs through a trust, that headline is not the whole story…

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Digital Estate Planning: Why Passwords Aren’t Enough

Digital Estate Planning: Why Passwords Aren’t Enough

Most families assume that a list of passwords will be enough to access accounts after a death. That assumption is wrong, and the problem is not the list. The problem is a layer of security most accounts now require that no password can bypass. Here is what actually keeps families locked out, and what a real digital estate plan looks like…

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