AB Law Blog
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…
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…
Your Heir Is Already in the Building: What Has to Be in Place Before the Transition Happens.
Think about why you built the business. For most business-owning fathers, the honest answer involves their family. The people they wanted to provide for. The thing they wanted to leave behind. The chance to hand something real to the next generation…
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