The Next Generation of Wealth Transfer: 2026 Readiness

For years, affluent families planned under the assumption that the federal estate and gift tax exemption would “sunset,” forcing a return to lower thresholds and triggering a race against time. That urgency has shifted. With the passage of the One Big Beautiful Bill Act (OBBBA), the federal estate and gift tax exemption is no longer scheduled to expire in 2026, fundamentally changing how ultra-high-net-worth (UHNW) families approach wealth transfer planning.¹

At Sequoia Sentinel Family Office, we see this not as a pause button, but as an opportunity. The conversation is no longer about last-minute transfers. It is about designing, executing, and managing multigenerational strategies that are intentional, flexible, and BUILT FOR YOU.

What the OBBBA Changes and What It Doesn’t

OBBBA provides continuity and predictability by maintaining today’s higher federal estate and gift tax framework rather than reverting to prior limits.^2,3 For UHNW families, this reduces near-term legislative pressure, allowing planning to shift from defensive tactics to strategic architecture.

However, certainty in exemption levels does not eliminate risk. Future administrations may revisit transfer taxes while state-level estate taxes remain in force. Additionally, family complexity, encompassing blended families, global assets, concentrated holdings, and philanthropic intent, continues to grow.⁴ Many if the most successful families are using this legislative clarity to strengthen governance, refine structures, and professionalize execution.

From “How Much Can I Transfer?” to “How Should My Wealth Work?”

With the sunset risk removed, wealth transfer planning becomes less about increasing exemption usage and more about aligning capital with purpose. Sequoia Sentinel Family Office partners with families to address the questions that matter:

• Who should receive wealth, and when?
• What control, education, or guardrails should accompany that transfer?
• How do we protect family harmony, privacy, and legacy across generations?

Tools such as dynasty trusts, spousal lifetime access trusts (SLATs), private trust companies, and family investment partnerships remain powerful, but only when coordinated within a broader family office framework.⁵ Your Sentinel Family Office team works to make sure these strategies are not implemented in isolation, but integrated across tax, estate, investment, and family governance considerations.

Planning Is Only the Beginning. Execution and Management Matter.

For UHNW families, one very real risk is not poor planning; it is fragmented execution. Documents get signed, but not funded. Trusts exist, but lack investment oversight. Heirs inherit assets without preparation.

Sequoia Sentinel Family Office serves as a long-term steward of the entire wealth transfer lifecycle. We coordinate closely with attorneys and tax professionals, oversee implementation, manage trust assets, and continuously recalibrate as laws, markets, and family dynamics evolve. This ongoing management ensures that wealth transfer strategies remain durable, compliant, and aligned with your intent, not frozen in time.

BUILT FOR YOU, Across Generations

The elimination of the 2026 sunset does not diminish the importance of proactive planning; it elevates it. Families now have the rare advantage of time. Time to educate heirs. Time to build governance. Time to transfer wealth thoughtfully, rather than reactively.

At Sequoia Sentinel Family Office, we do not offer one-size-fits-all solutions. We partner with families to design and manage wealth transfer strategies that reflect their values, protect their legacy, and support future generations, no matter how the policy landscape evolves.

Now is the moment to move from uncertainty to intentionality. Your Sentinel Family Office team is ready to help you lead the next generation of wealth with confidence.

 

 

Sources:

1. One Big Beautiful Bill Act (OBBBA), 2025 https://www.congress.gov/bill/119th-congress/house-bill/1/text
2. One Big Beautiful Bill Act (OBBBA), 2025 https://en.wikipedia.org/wiki/One_Big_Beautiful_Bill_Act
3. Internal Revenue Service (IRS), Estate and Gift Tax Guidance https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes
4. Internal Revenue Service (IRS), Estate and Gift Tax Guidance https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-estate-taxes
5. Internal Revenue Service (IRS), Estate and Gift Tax Guidance https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes