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The “One Big Beautiful Bill Act” Is Now Law — What It Means for Estate Planning, Elder Law, Special Needs Planning & Business Owners
December 11, 2025

The “One Big Beautiful Bill Act” Is Now Law — What It Means for Estate Planning, Elder Law, Special Needs Planning & Business Owners

A major new piece of legislation — informally referred to as the “One Big Beautiful Bill Act” — has just been enacted, and it brings sweeping changes that affect estate planning, elder law, special needs planning, and business-owner clients. This law is designed to simplify, modernize, and harmonize several fragmented rules that have long created confusion for families, attorneys, and financial professionals. Below is a breakdown of what’s changing and why it matters.

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