By Peak Trust Company’s Chief Investment Officer, Lisa Russell, CFA. Highlights While the acronym “AI” (artificial intelligence) has been used since the 1950s, recent technological advances have accelerat...
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A New Focus in Estate Planning The One Big Beautiful Bill Act (OBBBA) has permanently raised the federal estate and gift tax exemption to $15 million per person starting in 2026, reshaping the landscape of esta...
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New Ground in Asset Protection: What In Re CES 2007 Trust Means for Planners A recent Delaware court decision may mark a turning point for domestic asset protection planning. In In Re CES 2007 Trust, a self-set...
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Rethinking Trust Planning in the Wake of OBBBA The One Big Beautiful Bill Act (OBBBA) didn’t just tweak charitable deduction rules, it rewrote them. While headlines focused on increased deduction limits and a...
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Navigating a New Charitable Landscape The One Big Beautiful Bill Act (OBBBA) brings sweeping changes to charitable giving laws, introducing new deductions, limits, and opportunities for taxpayers. While provisi...
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A New Era in Tax and Estate Planning The recently enacted One Big Beautiful Bill is one of the most sweeping tax reforms in decades, touching scores of provisions that directly and indirectly affect estate plan...
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By Mariam Hall A SLAT trust (Spousal Lifetime Access Trust) is an irrevocable trust created by one spouse for the benefit of the other spouse. The grantor uses their gift tax exemption to make a gift to the SLA...
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By Peak Trust Company’s Chief Investment Officer, Lisa Russell, CFA. Highlights U.S. large-cap stocks ended the second quarter up 10.9%, marking a new record high. U.S. small-cap stocks gained 8.5%, and U.S. ...
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In California, the Private Retirement Trust (PRT) is a statutory exemption tool that allows for the protection of retirement assets from most civil creditors. When structured properly and used in good faith for...
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