Summary
The article explains how the upcoming 2026 estate tax changes can significantly affect small business owners, especially those whose wealth is tied to illiquid business assets. It highlights that revised federal exemption limits may still leave many entrepreneurs exposed to estate taxes, potentially forcing heirs to sell or restructure businesses to cover tax liabilities. The piece stresses that proactive planning—such as using trusts, gifting strategies, and updated succession plans—can help reduce tax burdens and protect business continuity. It also warns that many owners still lack formal estate plans, increasing the risk of costly probate, disputes, and forced liquidation of family businesses.
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