01/09/2026
Save this before your next trust distribution.
The tax play most business owners rely on is under threat.
Talks are circling a flat minimum tax on discretionary trust earnings.
If that lands, streaming profit to lower-bracket family members loses its edge.
Don't assume existing trusts get protected either.
Model your numbers now, review beneficiaries, and pressure-test whether your structure still pulls its weight before the rules shift.