UBS On-Air: Conversations Planning Podcast Series: Year-end planning strategies
Nov 17, 2025
Jennifer Lan, a senior wealth strategist specializing in estate and tax planning, and Chelsea Rubio, an associate wealth strategist focusing on income tax and wealth transfer, share key year-end strategies. They highlight the importance of income tax planning and using lifetime exemptions effectively. Chelsea discusses accelerating deductible expenses before rule changes, while Jennifer recommends front-loading charitable gifts. They also cover trust distributions and the 65-day rule to maximize tax benefits.
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Focus Four Areas Before Year-End
- Review income tax, wealth transfer, trust administration, and charitable giving before year-end.
- Work with advisors to prioritize actions given 2026 tax law changes.
Accelerate Deductions In 2025
- Accelerate deductible expense payments in 2025 to preserve itemized benefits.
- Consider AMT and overall tax liability before accelerating deductions.
Charitable Deduction Floor Starts 2026
- A 0.5% AGI floor on charitable deductions begins in 2026, reducing small gifts' benefit.
- Donors should consider front-loading contributions in 2025 to avoid the new floor.