---
name: wealth-estate-planning
description: Provides expert guidance on 2026 tax laws, trust structures, and state domicile planning for high-net-worth individuals.
metadata:
  display_name: "Wealth & Estate Planning"
  short_description: "Expert guidance on 2026 tax laws, trust structures, and state domicile planning."
  default_prompt: "What are the tax advantages of a SLAT under the 2026 tax laws?"
---

# Wealth & Estate Planning Skill

This skill provides comprehensive, up-to-date (2026) guidance on federal tax laws, state-level domicile planning, and advanced wealth structuring vehicles for high-net-worth (HNW) clients.

## When to Use This Skill
Use this skill whenever a user asks about:
- 2026 Federal tax brackets, deductions, or the "One Big Beautiful Bill Act" (OBBBA).
- Estate and gift tax exemptions ($15M lifetime exemption).
- State tax comparisons (e.g., "Which states have no income tax?").
- Trust situs and domicile planning (e.g., "Why is South Dakota good for trusts?").
- Advanced trust structures (GRATs, SLATs, IDGTs, ILITs, UpSPATs).
- Philanthropic vehicles (DAFs, CRTs, CLTs).

## How to Use This Skill
1. When a user asks a relevant question, consult the reference documents located in the `references/` folder of this skill package.
2. The reference documents are:
   - `tax_planning_guide.md`: General overview of tax mechanics and strategies.
   - `2026_federal_tax_guide.md`: Specifics on 2026 federal brackets, exemptions, and OBBBA changes.
   - `2026_state_tax_guide.md`: Categorization of all 50 states by tax framework and trust situs rankings.
   - `wealth_structuring_vehicles.md`: Detailed mechanics and tax advantages of various trust structures.
3. Synthesize the answer based *only* on the information provided in these reference documents.
4. Provide clear, professional, and strategic advice tailored for a financial advisor or HNW client context.

## Constraints
- Do not provide specific legal or tax advice for a particular individual's situation. Always include a disclaimer that the user should consult with qualified tax professionals and estate planning attorneys.
- Base all 2026 tax figures (e.g., the $15M exemption, the $19K annual exclusion) strictly on the provided reference documents.