Estate Tax Sunset Looms, Family Offices Race to Lock In Gifting Strategies

With the federal estate-tax exemption set to revert in 2026, family offices are accelerating gifting and grantor-trust strategies.

By the Family Office Real Estate Daily Desk·Saturday, May 16, 2026·1 min read

Editorial summary of reporting byAmerican College of Trust and Estate Counsel Our editorial standards →

Estate Tax Sunset Looms, Family Offices Race to Lock In Gifting Strategies — Image: editorial illustration · Story sourced from American College of Trust and Estate Counsel

The scheduled sunset of elevated federal estate and gift tax exemptions has prompted accelerated planning conversations across single-family offices.

Real-estate-heavy portfolios face particular complexity given valuation, leverage and operating-partner dynamics inside grantor and dynasty trusts.

Some families are pre-funding GRATs and IDGTs ahead of any rule change, paired with discount-eligible LLC ownership of real-estate holdings.

Advisors are urging early underwriting of valuation methodologies to withstand IRS scrutiny on any future audits.

Original reporting

American College of Trust and Estate Counsel

Read the original at American College of Trust and Estate Counsel →

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