| RETIREMENT PLANNING | Prevent Roth conversions of after-tax dollars (eliminate backdoor Roth contributions) | Add required minimum distributions at age 701/2 for Roth accounts | Require 5-year rule for non-spouse IRA beneficiaries (eliminate stretch IRA) | Prevent new retirement contributions for those with >$3.4M in account balances | Repeal net unrealized appreciations rules for employer stock in an employer retirement plan |
| ESTATE PLANNING | Establish 10-year minimum term for grantor retained annuity trusts | Require property sold to an intentionally defective grantor trust to be included in the estate | Create 90-year maximum term to prevent dynasty trusts | Limit total present interest gifting through Crummey powers | Eliminate step-up in basis, replaced with deemed-sale-at-death rules |
| OTHER INCOME TAX "LOOPHOLE CLOSERS" | Limit 1031 like-kind exchanges of real estate to maximum $1M gains deferral | Require average cost for all stock sales (no more specific lot identification or FIFO/LIFO choices) | Apply 3.8% Medicare surtax on investment income to passive S corp dividends | Limit transfer-for-value rules for buyers of life settlements |
Market risk index shows hidden perils in seeking safety, and potential benefits from non-traditional investment vehicles.
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The commissioner also known as "Crypto Mom" says the agency is willing to work on different models with stakeholders, though disclosures will remain key.
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Meanwhile, Osaic secures a new credit union partnership, and Compound Planning crosses another billion-dollar milestone.
Stan Gregor, Chairman & CEO of Summit Financial Holdings, explores how RIAs can meet growing demand for family office-style services among mass affluent clients through tax-first planning, technology, and collaboration—positioning firms for long-term success
Chris Vizzi, Co-Founder & Partner of South Coast Investment Advisors, LLC, shares how 2025 estate tax changes—$13.99M per person—offer more than tax savings. Learn how to pass on purpose, values, and vision to unite generations and give wealth lasting meaning
