Private Wealth
Charitable Remainder Trusts: Income, Tax and 2026 Rules
How annuity trusts and unitrusts work, how their payments are taxed, what they cost to keep, and when one suits a low-basis holding better than a gift annuity.
The Private Wealth desk
Private Wealth
Trusts, family offices, philanthropy, and the architecture of a substantial estate.
35 guides · page 2 of 2
Private Wealth
How to Vet a Charity Before a Major Gift
Verify a charity's status, read its Form 990 and audit, check state filings, negotiate a gift agreement, and meet IRS acknowledgment and appraisal rules.
Private Wealth
A Lifetime Gifting Plan: Exclusions, Tuition, Medical Bills, and Basis
Plan 2026 gifts as a widow: the $19,000 annual exclusion, direct tuition and medical payments, Form 709, carryover basis, trust gifts, records, and fairness.
Private Wealth
Funding a Grandchild's Education: 529 Superfunding and Tuition
How 529 gifts, the five-year Form 709 election, direct tuition payments, the simplified FAFSA, and the 2026 K-12 rules fit together for a grandchild's education.
Private Wealth
State Estate and Inheritance Taxes in 2026: Thresholds and Traps
The 2026 federal exemption is $15 million, but some states tax estates above $2 million or tax heirs directly. How domicile, real estate, and planning change the answer.
Private Wealth
Step-Up in Basis: Rebalancing an Inherited Portfolio in 2026
How the basis reset at death can make rebalancing unusually cheap, and how asset location, loss harvesting and 2026 single-filer brackets shape what comes next.
Private Wealth
Municipal Bonds for a Single Filer: Yield and Risk
How single-filer brackets raise the value of tax-exempt interest, how to compute tax-equivalent yield, and the AMT, credit, call and Medicare questions beneath it.
Private Wealth
Life Insurance in a Large Estate: Ownership, Trusts, Review
Decide whether a policy on your life still has a job, who should own it, how an insurance trust works, and how to review, sell, or finance coverage with care.
Private Wealth
Selling an Inherited Business: Basis, Deal Structure and Tax
A practical guide to valuing and selling an inherited business, including basis, asset versus stock sales, deal terms, installment tax and section 6166.
Private Wealth
Inherited Real Estate Portfolios: Basis, LLCs, and 1031 Exchanges
A practical guide to inherited rental and commercial property: authority, insurance, basis and depreciation, 1031 deadlines, DST risks, and passive losses.
Private Wealth
Inherited Yacht or Aircraft: Registration, Insurance and Sale
A practical guide to inherited yachts and aircraft: preserve insurance, correct FAA or Coast Guard records, control costs, value the asset and prepare a sale.
Private Wealth
Inheriting a Wine Cellar: Care, Appraisal, and Sale
Protect, inventory, insure, and appraise an inherited wine cellar, then sell, donate, or divide it within federal, state, and IRS rules.
Private Wealth
Privacy After a Spouse Dies: Records, Brokers, Home Address
A practical privacy plan for a wealthy widow: audit public records, remove data-broker listings, use California DROP, and understand the limits of trusts, LLCs, and PO Boxes.
Private Wealth
Prenup for a Second Marriage: Estate and Retirement Rules
How a second-marriage prenup can coordinate inheritance rights, disclosure and separate property, and why ERISA retirement waivers must wait until marriage.
Private Wealth
How to Hold a Family Wealth Meeting: Agenda, Roles, and Boundaries
A practical family wealth meeting agenda: decide who attends, what stays private, explain fiduciary roles, record decisions, and align the discussion with your estate plan.
Private Wealth
How to Prepare Heirs for an Inheritance: Skills, Accounts, and Trusts
Prepare children and grandchildren to inherit responsibly: teach money in stages, use custodial and retirement accounts carefully, and design trusts without infantilizing adults.