Unofficial Inflation Adjustments for 2026

The Bureau of Labor Statistics has published the Chained Consumer Price Index (C-CPI-U) for August 2025, and so it’s possible to calculate various inflation adjustments for 2026. The following are the significant federal estate planning numbers calculated for 2026, with … Continue reading

Charitable Deductions for Estates and Trusts under Amended IRC § 68

In the article on the increase in the federal estate tax exclusion amount under the “megabill” enacted as  P.L. 119-21 (see “Federal Estate Tax Exclusion Increased to $15 Million“), it was reported that a number of income tax provisions that...

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