The passage of the One Big Beautiful Bill Act provides some clarity around the laws related to estate tax, gift tax and generation-skipping (GST) tax — at least for now. This episode summarizes the key provisions of that act. Perhaps most importantly, the passage of this act provides an opportunity for clients to revisit their estate plan and current tax strategies without the immediate time pressure of a potential “sunset.” This episode also provides some specific tips on how clients can make the most of this opportunity to review their estate plans in this period of clarity and predictability.