With a substantial drop in the basic exclusion from federal gift and estate tax (the federal exclusion amount) set for 2026,1 high-net-worth individuals may feel intense pressure to move sizable amounts into trust in the next two years. Indeed, this pressure has led some individuals to fund trusts with assets they still wish to access. Many estate-planning attorneys have risen to this challenge by drafting trust agreements allowing for distributions to the creator of the trust (its
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