Tax Strategies for High Net Worth Clients


Program produced by XPX South Florida.

The current temporarily high $12.92 million estate and gift tax exemption will “Sunset” on December 31, 2025. Starting January 1, 2026, the exemption is expected to return to approximately $7 million. The loss of approximately $6 million in exemption can result in an additional estate tax in excess of $2.4 million if proper planning is not implemented prior to December 31, 2025.

Tax attorney, Nicholas C. Guerra, Esq., LL.M., explores creative estate planning strategies designed to eliminate this additional tax by taking advantage of the temporarily increased exemption amounts.

Nicholas provides an overview of the U.S. estate tax, and addresses estate planning techniques that details the scheduled reduction in gift and estate tax exemptions at the end of 2025. Topics of discussion are (i) strategic leveraged gifting transactions, (ii) wealth protection strategies, (iii) income tax minimization strategies utilizing C corporation stock (QSBS), (iv) state income tax minimization strategies utilizing out-of-state trusts, and (v) income and estate tax minimization strategies utilizing life insurance structures.

Our Speaker:

Nicholas C. Guerra, Esq., LL.M
Managing Partner
Guerra Tax and Wealth Planning, PA

Prior to founding Guerra TWP, Nicholas C. Guerra, Esq. (“Nick”), was a Partner in the Tax, Trusts and Estates department at a multi-state Am Law 200 firm.

Previously, Nick practiced tax, trusts and estates law at two Am Law 100 firms representing actors, directors, writers and producers residing in Los Angeles, CA, start-up companies located in Silicon Valley, CA and hedge fund managers residing in New York, NY.

Nick earned his B.A. in Accounting from the University of Florida Fisher School of Accounting in 2005, his J.D. from the University of Florida Levin College of Law in 2007 and his LL.M. in Estate Planning from the University of Miami School of Law in 2009.

Updated: Oct 30, 2023

About the author
Cheryl Centeno of XPX Global is a member of XPX

You'd like to learn more about XPX and increase your visibility as a member.