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The 2026 generation skipping transfer tax is a flat 40% max federal tax on skip transfers, with a $15,000,000 per-person GST exemption. See rules, forms, and concepts.

How estate tax portability and the DSUE amount work in 2026: the $15M exemption, the required Form 706 election, deadlines, and portability vs. a bypass trust.

Gift tax vs estate tax explained for 2026: one unified federal transfer-tax system, a shared $15,000,000 lifetime exemption, a $19,000 annual exclusion, and a 40% top rate.

The gift tax exclusion 2026 is $19,000 per recipient. See the lifetime $15,000,000 exemption, gift-splitting, Form 709 rules, and 2026 vs 2025 figures.

Cost basis is your investment in property for tax purposes. Learn how to calculate it, the FIFO, average cost, and specific ID methods, step-up and gift basis, wash sales, and 2026 broker reporting for stocks, funds, real estate, and digital assets.

How the wash sale rule (IRC Section 1091) disallows a tax loss, the 61-day window, the IRA basis trap, substantially identical securities, and Form 8949 reporting.

How a profit sharing plan works in 2026: the $72,000 section 415(c) annual additions cap, the 25% employer deduction limit, allocation formulas, and taxes, with primary IRS sources.

A cash balance plan is an IRS-qualified defined benefit pension for business owners and high earners. Learn how pay and interest credits work, 2026 funding limits, taxes, vesting, and PBGC coverage.

Variable vs fixed annuity in 2026: a fixed annuity credits a set rate and protects principal; a variable annuity invests in subaccounts where you can lose money. Same tax treatment, different fees and risk.