Stupid in Love: Intentional Estate Planning for Married Couples

Private client associate Brian Balduzzi presented at the NAPFA Fall 2025 National Conference and discussed intentional estate planning for married couples.

He shared that advisors should prepare married couples for intentionally transferring wealth through titling of assets, making irrevocable lifetime gifts, and structuring inheritances at death through trusts and outright bequests. This session reviewed the federal estate and gift tax exemption under the Tax Cuts and Jobs Act of 2017 (including the effects of any potential sunset or revision thereto), explored some of the various types of trusts for the benefit of a spouse, and discussed some common hypotheticals for planning for these married couples.

With intentional and holistic planning, married couples can thoughtfully prepare, plan and protect for their future, especially upon the death of the first of them to die.