Every December, we see it. A mad dash to get gifts out before the estate tax window closes. Our clients? They’re already done. Why? Because we build structures like IDGTs with installment notes now—and forgive them later if the exemption sunsets. It’s the difference between reactive planning and strategic pacing. Set up the trust. Document the note. And enjoy your holidays.
Don’t Wait Until December to Gift
May 27, 2025