A will is a document. A trust is a container. A foundation is a dynasty. None of them are strategies — until an architect designs the blueprint.
We are estate and tax architects. We don't just draft documents — we design integrated systems that align with your goals, your business, your family, and every life event that changes the plan.
Most estate attorneys hand you a will or a trust and call it done. But a document sitting in a drawer is not a plan. Life changes — marriages, divorces, new businesses, new assets, new children, new tax laws. Your estate plan must evolve with every event. We architect systems that adapt.
Every document — will, trust, operating agreement, foundation charter — drafted to the exact standard required by law and your specific state.
We map the full Tax Iceberg™ — income tax, estate tax, gift tax, state inheritance tax, and generation-skipping tax — and design around every layer.
Marriage, divorce, new children, business sale, inheritance, real estate acquisition — every event triggers a plan review and update.
We loop in your CPA, financial advisor, insurance agent, realtor, and other attorneys. Gaps between advisors are how estates end in probate.
"The right tool in the wrong structure is still the wrong plan. We design the structure first — then select the tools."
A will is the most fundamental estate planning document — and the most misunderstood. It does not avoid probate. It is, in fact, the document that triggers probate. When you die with a will, a court must validate it, appoint an executor, inventory your assets, pay your debts, and distribute what remains — all in public, at cost, and on the court's timeline.
That said, a will is essential. It names guardians for minor children — something no other document can do. It directs the distribution of personal property. It names your executor. Without one, the state decides all of this for you under intestacy laws that rarely reflect your actual wishes.
Probate fees — including attorney fees, executor commissions, court costs, and appraisal fees — typically consume 3–10% of the gross estate value, not the net. On a $2M estate, that is $60,000–$200,000 paid before your family receives a dollar. In states like California, attorney and executor fees are set by statute and can reach 4% each on the first $100,000 alone.
The revocable living trust is the most commonly recommended estate planning tool in America — and the most frequently misused. When properly structured and fully funded, it avoids probate entirely, remains private, and provides seamless management of your assets during incapacity and at death.
The critical word is funded. A trust is a legal container. If your assets are not retitled into the trust — every bank account, every piece of real estate, every investment account — those assets go through probate anyway. Surveys of probate attorneys consistently show that the majority of revocable trusts still end in probate, primarily because assets acquired after trust creation were never transferred in.
We don't just draft your trust — we implement a complete asset transfer protocol, coordinate with your financial institutions, re-deed your real estate, and schedule annual funding reviews so your trust stays current as your life changes. A trust without a funding system is just expensive paperwork.
An irrevocable trust is the most powerful wealth preservation tool available to individuals and families — and the most misunderstood. Once assets are transferred in, you generally cannot take them back. That permanence is not a flaw; it is the feature. By relinquishing control, you gain protection.
Assets inside an irrevocable trust are no longer part of your taxable estate. They are shielded from creditors, lawsuits, and divorce proceedings. They can be structured to provide income to your family for generations while the principal remains protected. When the rules are followed precisely, irrevocable trusts deliver results that no other planning vehicle can match.
Removes life insurance proceeds from your taxable estate. The trust owns the policy — death benefit passes to heirs estate-tax free.
Transfers assets out of your estate while allowing your spouse to benefit. Removes future appreciation from your taxable estate while your spouse retains access to the trust.
Transfer appreciating assets to heirs with minimal gift tax. Ideal for business interests, real estate, or stock before a liquidity event.
Shields assets from future creditors and lawsuits while you retain some benefit. Requires careful structuring and compliance.
Provides for a disabled family member without disqualifying them from government benefits like Medicaid or SSI.
Protects assets from Medicaid spend-down requirements. Must be established at least 5 years before care is needed.
Under the One Big Beautiful Bill Act (OBBB), signed July 4, 2025, the federal estate tax exemption is permanently set at $15M per person ($30M per married couple), indexed for inflation starting 2027. Families with estates above these thresholds need strategic irrevocable trust planning — particularly SLATs, GRATs, and ILITs — to remove assets from the taxable estate and protect future appreciation for heirs.
Private foundations are the most powerful estate planning vehicle available — and the least understood by most advisors. The Rockefellers, Fords, Gates, and Buffetts didn't just give money away. They built institutions that preserved their wealth, their values, and their family's influence across generations. A private foundation is not charity. It is dynasty planning.
When you contribute assets to a private foundation, those assets are permanently removed from your taxable estate — avoiding the 40% federal estate tax entirely. The foundation's investments grow in a virtually tax-free environment (only 1.39% excise tax on net investment income). Your family controls the foundation forever. Family members can serve as officers and receive reasonable compensation. And the foundation can make grants to causes your family cares about — for generations.
We are one of the top firms in the nation integrating advanced wealth preservation through strategic giving. Most estate attorneys know the legal structure. Most CPAs know the tax treatment. Most financial advisors know the investment rules. Very few know all three — and how to make them work together. We do. We have a dedicated platform at private-foundations.com because this is not a side service. It is a core discipline.
Most people only see the tip of the tax iceberg. Without proper planning, a single estate can face multiple layers of taxation — stacking on top of each other before a single dollar reaches your family.
Charged on the gross estate value — not the net. Paid to attorneys, executors, and courts before your family receives anything. Applies to all assets that pass through a will or without a beneficiary designation.
Imposed in 17 states and Washington D.C. Rates vary by relationship to the deceased and state of residence. Often completely overlooked in planning — even by experienced advisors.
Applied to taxable estates above $15M per individual or $30M per married couple under the OBBB Act (2026+). Indexed for inflation annually. The 40% rate is unchanged.
Under the One Big Beautiful Bill Act (OBBB), signed July 4, 2025, the federal estate and gift tax exemption is permanently set at $15M per individual ($30M per married couple), indexed for inflation starting 2027. The 40% federal rate applies above these thresholds. State estate taxes (10–20%) and inheritance taxes (5–18%) apply separately — often on estates as small as $1M. Strategic planning through irrevocable trusts, foundations, and gifting strategies remains essential regardless of the higher federal floor.
Whether you are an individual investor, a business owner, or a nonprofit leader, we have a dedicated program and platform built for your specific mission.
Comprehensive estate and tax strategy for high-net-worth individuals, families, and investors who want to protect, grow, and transfer wealth with precision — across all four BENT Law™ disciplines.
Strategic legal and tax architecture for nonprofits, charities, and cause-driven organizations that want to 10x their impact, unlock grants, and build lasting institutional power.
Your wealth. Your wisdom. Your legacy. We help you protect all three — with the same precision the ultra-wealthy have used for generations.
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