Tax laws seem to regularly change, and clients face estate and tax planning challenges in the face of that uncertainty. For the last few years, estate and tax planners had one issue in mind: the scheduled “sunset” of the high estate, gift and generation-skipping transfer tax exemptions at the end of 2025. But the Trump administration’s One Big Beautiful Bill Act proposes to keep the exemptions high. It remains to be seen whether this bill will pass, and whether its terms will be “permanent” or subject to another “sunset” that will leave taxpayers uncertain years from now. This episode explores the terms of the bill and offers suggestions on how to plan in the face of this proposed legislation — and other uncertainties in tax law.