As most wealth advisors know, increases in the basic exemption amount for gift and estate tax purposes¹ and the Generation Transfer Tax (GST) exemption amount.² under the Tax Cuts and Jobs Act of 2017³ (TCJA) expires on December 31, 2025.⁴ Although all aspects of federal estate transfer tax planning are important, GST planning for the TCJA sunset can be very technical and sometimes overlooked. In recent years, with high net worth