When to Unwind an Irrevocable Trust You Funded Before OBBBA Made the Estate Exemption Permanent
Many Michigan families set up SLATs and dynasty trusts in 2024 and 2025 to lock in the federal estate exemption before the scheduled 2026 sunset. The One Big Beautiful Bill Act killed the sunset and made the exemption permanent at $15 million. Some of those trusts are now over-engineered. Here is when to modify, when to unwind, and when to leave the trust in place.
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