2026 Planning for the Ultra High Net Worth

Brent chats with Darren Case about what planning looks like this year for ultra high net worth families. They discuss how “basic” planning is key, GST tax planning, using general powers of appointment, trust protectors, intentionally defective grantor trusts, structuring trust flexibility, family limited partnerships, and more! Darren is a shareholder in the law firm Tiffany & Bosco, PA, in Phoenix, AZ. He assists families and individuals in the areas of estate planning, probate, and tax, and is the Co-Author (with Brent Nelson and TJ Ryan coincidentally) of the Arizona Estate Planning and Probate Handbook, published by Thomson Reuters – West. Darren is experienced in a broad range of planning techniques, including traditional wills and revocable trusts, along with more sophisticated planning strategies such as insurance trusts, residence trusts, “defective” grantor trusts, generation-skipping or dynasty trusts, charitable trusts, split-interest trusts, family limited partnerships and intra-family sales and loans, etc. He assists clients by providing tax and estate planning services specifically tailored to each individual client, whether it is a client who has amassed substantial wealth or those who are in the process of accumulating such wealth.  Darren is also experienced in the area of probate and trust administration and litigation, having worked on simple to complex trust and estate matters, and everything in between. Darren attended Arizona State University for his undergraduate studies, where he received his Bachelors of Interdisciplinary Studies in business and communication. He received his law degree from Chapman University, graduating with an emphasis in taxation, and was the Tax Law Emphasis Honors Graduate of his class. In addition to his law degree, Darren received his Master of Laws in Taxation, with a Certificate in Estate Planning, from Georgetown University. Darren’s firm bio and contact information are available at https://www.tblaw.com/attorneys/darren-t-case/. This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates. If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/. Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/