2026 Wealth Cliff has arrived. TCJA provisions sunset. Estate exclusion ≈ $7,000,000.
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Family Legacy Trust

A multi-generational family preserves wealth and pays equal dividends to every descendant.

Families · Multi-generational households · Heirs~50 min · 7 lessons

What you'll walk away with

  • Structure a dynasty-style trust that lasts generations
  • Model equal per-descendant dividends across growing membership
  • Understand the §663(b) 65-day rule for distribution timing
  • Learn how Crummey letters protect annual gift-tax exclusions
Progress · 0 of 7 lessons

Step 1 of 7

Meet the scenario

The Okafor family — three siblings, eight children, four grandchildren — wants to consolidate inherited assets into a single trust that pays every descendant the same dividend, forever. As the family grows, the per-person dividend shrinks, but the principle stays the same.

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Educational simulator · Not legal, tax, or investment advice