What the skill tells Claude

This is the skill's instruction file, SKILL.md, as Claude reads it.

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.

Shared as is, with no warranty. Not investment, legal or tax advice. See Disclosures.