Key takeaways
  • Higher net worth clients who aren't currently affected by the federal estate tax shouldn't overlook the need to plan.
  • Beyond estate tax savings, trust planning may provide added benefits to consider now.
  • Keep client estate plans flexible to weather ever-changing tax laws.

2025 brought sweeping changes to the tax code, including a permanent increase in the gift and estate tax exemption. While many families will not be subject to federal estate tax under current law, high net worth families should take note. Now is a good time to think about your clients’ legacies, and if you have created an estate plan for them in years past, it may be time to revisit it.

Count on Nationwide’s Advanced Consulting Group to stay on top of the current tax code and help you simplify it for your clients. The estate tips in our article take the new provisions into account.
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6 estate tips to review

Federal income tax laws are complex and subject to change. The information in this memorandum is based on current interpretations of the law and is not guaranteed. Nationwide and its representatives do not give legal or tax advice. An attorney or tax advisor should be consulted for answers to specific questions.