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Miorini Law PLLC, 8245 Boone Boulevard, Suite 550, Vienna, VA (2026)

05/27/2026

If you’ve seen headlines about the “One Big Beautiful Bill Act” (OBBBA), you might be wondering: “Do I still need to worry about estate planning?” or “How does this affect my current estate plan?”

It’s a fair question. And like most things in the tax and legal world, the answer is… it depends. But here’s the short version: Yes—estate planning is still very much necessary. It just may look a little different than it did a year or two ago.

One of the biggest concerns in recent years was that certain tax laws were set to “sunset” (expire), which could have significantly reduced how much wealth a person could pass on tax-free.

OBBBA largely extends those provisions, meaning:

- The federal estate tax exemption remains historically high; currently $15 million per person (which is $30 million for married couples)
- The concept of a step-up in basis at death remains intact (which can reduce capital gains taxes for heirs)
- Many income tax rates remain lower than pre-2018 levels

At first glance, that might sound like a reason to put planning on hold, but remember estate planning is flexible. Doing a plan now allows you to make changes as time goes on, and ensures your estate is ready for whatever law changes come to light.

After OBBBA, there may be less urgency for estate planning, but it doesn’t mean less planning altogether. With more stability in the law, at least in the next 3-4 years, we have the ability to plan more thoughtfully - and that’s a good thing.

Instead of rushing into decisions, we can focus on building a plan that:
- Adapts as your life evolves
- Balances tax efficiency with flexibility
- Works not just today, but years down the road

There was also a quiet shift in focus post-OBBBA. While estate tax rules stayed largely the same, income tax planning has now taken center stage.

There are a couple of reasons for this shift. First, certain types of trusts reach the highest income tax brackets much faster than individuals do. That means how income is handled inside of those trusts can have a significant impact over time.

Additionally, OBBBA extended State and Local Tax (“SALT”) deductions that allow particularly high-income individuals to deduct more on their taxes, with the proper trust planning in place.

Similarly, there are capital gains tax considerations and healthcare-related income thresholds that make income tax planning more relevant than this time last year. Estate planning today isn’t just about what happens when you pass away. It’s about making smart financial decisions throughout your lifetime.

If you already have an estate plan in place, this is a great time to review and update it, to make sure it’s still achieving your goals and working the way you intended it to. If you don’t yet have a plan, it’s still one of the most important steps you can take to protect your family and your legacy.

Either way, here are a few practical takeaways:
- Plans should evolve. Changes in tax laws are just one reason to revisit your plan regularly. Life changes (marriage, children, retirement, new assets) are just as important.
- Flexibility is key. Modern estate planning often includes tools that allow adjustments as laws and circumstances change.
- It’s not just about taxes. A good plan also addresses who will make decisions for you, how your assets will be managed, and how your loved ones will be cared for.

The new law didn’t eliminate the need for estate planning, it just shifted the focus. If anything, it gives us an opportunity to be more thoughtful, more strategic, and more proactive. Remember that estate planning isn’t a one-time event; rather an ongoing process that grows and adjusts as you (and your family) do.

05/20/2026

There’s something undeniably appealing about the do-it-yourself approach. We live in a world where you can order dinner, build a business, and yes, even create an estate plan, from your laptop in a matter of minutes. Online platforms promise simplicity, speed, and low cost.

And to be fair, they deliver on those promises. What they don’t deliver is certainty.

Estate planning is not just about producing documents. It is about making decisions that will impact your family, your finances, and your legacy for years to come. And that’s where DIY planning, especially through online forms or even AI-generated documents, begins to fall apart.

The Illusion of “Good Enough”

Most online estate planning tools are built on templates. They ask a series of basic questions and plug your answers into standardized language. On the surface, it seems personalized, but really it’s just a slightly modified version of the same document thousands of others receive. It’s unlikely that the same exact estate planning template would work for thousands of people, just finding and replacing names and a couple of customizations.

Are you part of a blended family? Do you have a child with special needs? Own a business? Have assets in multiple states? Want to protect an inheritance from divorce or creditors? These are just a few of the incredibly common scenarios that require thoughtful, customized planning. Plus, each of those situations comes with corresponding tax conversations, insurance conversations, health care conversations, and more.

Online platforms rarely ask the right follow-up questions. And even when they do, they often lack the depth to address the legal and practical consequences of your answers.

Documents Without Context

A will or trust is only one piece of the puzzle. Estate planning also involves how assets are titled, how beneficiary designations are structured, how taxes are minimized, and how decisions are carried out during incapacity.

Online systems typically stop at document creation. They don’t walk you through funding a trust. They don’t coordinate your retirement accounts with your overall plan. They don’t help you understand how your healthcare directives actually function in a real-life medical situation. They don’t consider tax or other legal outcomes for your children, grandchildren, or other beneficiaries.

Online platforms give you documents, but not really a plan. And without proper coordination, even a well-drafted document can fail.

One of the most valuable things an experienced estate planning attorney provides is judgment. Estate planning attorneys don’t just have the legal knowledge, but the experience to say: “In your situation, here’s what I would recommend, and here’s why.”

That kind of guidance can’t be replicated by a questionnaire or an algorithm. It comes from years of experience, from seeing what works, what breaks, and what families wish they had done differently.

Sometimes the right answer isn’t obvious. Sometimes it involves trade-offs. And sometimes it requires anticipating issues you didn’t even know to ask about. That’s where counsel makes all the difference.

“You Get What You Pay For” (And Sometimes Less)

There’s no question that online estate planning is less expensive upfront. But cost and value are not the same thing.

We’ve seen families dealing with unclear language, outdated provisions, improperly executed documents, or plans that simply don’t work as intended. Fixing those issues later is often more expensive, more stressful, and sometimes not legally possible. The real cost isn’t measured in dollars; it’s measured in confusion, delays, and unintended consequences for the people you care about most.

Estate Planning Is a Living Process

Perhaps the biggest misconception about estate planning is that it’s a one-time task. Online platforms treat it like a one-time task, but laws change and families grow, assets evolve, and priorities and goals shift.

Working with an attorney means having a relationship. Someone who can revisit your plan over time, help you adapt to changes, and ensure everything continues to work the way you intend. Plus, attorneys have to keep up with changes in the law, through continuing legal education requirements imposed by each state. So they’re aware of changes and trends in the industry, and can help clients make educated planning decisions.

That’s not something a static online document can provide.

Technology, including AI, can be a helpful tool. It can educate, organize, and even assist professionals in delivering better service, but it’s not a substitute for thoughtful legal advice.

When it comes to estate planning, the goal isn’t just to “have documents.” It’s to create clarity, protect your loved ones, and ensure your wishes are carried out—no matter what the future holds.

05/15/2026

Firm's Life Update: Rhubarb and Custard - they came in at 3 days old and have been excellent interns as they've grown up in the office. They'll be 8 weeks in early May and looking for their forever home.

04/24/2026

Firm's Life Updates

Valentine toured the Cherry blossoms.

04/21/2026

Most people have heard they “need” a living will or healthcare power of attorney. Many even have one tucked neatly into a binder somewhere. But here’s the harder question: Will your family actually follow it?

In elder law, we’ve seen the painful truth: vague medical directives often collapse at the very moment they’re needed most.

Unfortunately, many standard living wills rely on broad phrases like:

“No heroic measures.”
“No extraordinary treatment.”
“If there is no reasonable hope of recovery.”
The trouble is, those phrases mean different things to different people. What feels “heroic” to one child may feel like basic care to another. What one physician considers “extraordinary,” another may view as routine. And “reasonable hope” is a moving target, especially with advances in medicine.

In moments of crisis, when emotions are high, sleep is scarce, and guilt is heavy, there’s a high likelihood for conflict, stemming from this ambiguity. Families don’t ignore directives because they’re careless. They just struggle because the document doesn’t give them enough clarity to feel confident.

This is why specificity matters. Medical directives that families actually follow share a few key traits:

They name the decision-maker clearly. A well-drafted healthcare power of attorney doesn’t just list children in order. It identifies one person with authority, reducing the risk of disagreement or paralysis.

They provide guidance, not just instructions. Instead of vague prohibitions, thoughtful directives describe values such as highlighting whether independence is more or less important than longevity. Is cognitive awareness essential to quality of life? Is comfort the priority if recovery is unlikely? When families understand why someone made certain choices, they are far more likely to honor them.

They anticipate common elder law realities. Long-term care decisions, dementia progression, feeding tubes, and palliative care are not abstract possibilities; rather they are common experiences as we age. A directive that thoughtfully addresses these scenarios prevents last-minute guesswork.

And remember, even the best-written document cannot replace conversation. Families follow directives when they have heard the reasoning behind them. When Mom or Dad has said, calmly and clearly, “If I can’t recognize you and I’m unlikely to recover, comfort is my priority,” the decision feels less like abandonment and more like honoring a promise.

That conversation is one of the greatest gifts someone can give their loved ones.
If your healthcare directive is vague, outdated, or part of a generic online form, it may not give your family the clarity they deserve. On the other hand, when documents are specific and conversations are intentional, families don’t have to guess. They can act with confidence, knowing they are honoring your wishes.

04/17/2026

Firm's Life Updates

Penny brought in two new kittens this month, sisters Rhubarb and Custard.

04/14/2026

When markets wobble, interest rates shift, and headlines forecast recession or inflation, many people feel a sense of insecurity about their financial futures. For older adults and their families, economic uncertainty isn’t just an abstract concern; it can directly affect retirement savings, long-term care planning, and peace of mind.

But while we can’t control global economics, there is one area where individuals can act decisively, and it’s through their estate plan.

Remember, a plan is a foundation, even when everything else feels fragile or like it’s out of your control. An estate plan does more than dictate who gets what after someone dies. It provides structure and certainty in the face of ever-changing financial markets and the economy. It answers questions like:

Who will manage my affairs if I can’t?
How will my assets be protected from long-term care costs?
What will happen to my legacy if circumstances change?
In uncertain times, having answers to these questions reduces stress for both clients and their loved ones. Planning protects more than just assets. It also protects the people in your life.

Elder law planning is uniquely focused on the intersection of aging, health care, and finances. During economic downturns, retirement portfolios can shrink, long-term care costs may increase faster than expected, and Medicaid qualification thresholds and rules remain complicated.

An updated plan helps ensure that a client’s wishes are honored and that they are positioned to preserve resources, both for themselves during their remaining life, as well as for their beneficiaries, even when markets aren’t kind.

For example, strategies such as careful use of trusts, gifting, and protective ownership structures can help shield assets from unnecessary depletion due to medical or institutional care needs. Without planning, clients can unintentionally jeopardize eligibility for critical benefits like Medicaid.

Most importantly, your estate plan should reflect reality. Many people make estate plans when times are good and then tuck them away and never update them or look at them again. But economic shifts often reveal assumptions that are no longer true: A portfolio once thought diversified may now be concentrated in riskier assets; a retirement date that looked reasonable five years ago might not align with current financial projections; an aging spouse may now require more care than originally anticipated.

This makes now a perfect time to review and update plans so they reflect today’s realities and not the world as it was when the documents were first signed.

Finally, economic and political stress amplifies family tensions. Questions about money, health, and care can quickly become emotional. Estate planning fosters essential conversations about who will make healthcare decisions, how property will be managed, and what the expectations are for support or inheritance.
Economic uncertainty doesn’t have to derail your goals. A thoughtful, well-crafted estate plan provides stability, clarity, and confidence — regardless of what markets may do tomorrow.

04/10/2026

Firm's Life Updates

We are happy to have Yahne back in the office after her recent adventurous family trip to New Zealand. As a fan of the Lord of the Rings films, she particularly enjoyed visiting the iconic filming locations across the islands.

03/23/2026

When people create a trust, naming an adult child as trustee often feels like the natural choice. After all, who knows the family better? Who cares more? While that works well in many situations, it’s important to understand that “family” and “fiduciary” are two very different roles. In some cases, asking an adult child to serve as trustee can create more problems than it solves.

A trustee’s job is not just to “be in charge.” A trustee has a legal duty to manage assets prudently, follow the terms of the trust, treat beneficiaries fairly, keep records, handle taxes, make distributions appropriately, and sometimes say “no” - even to siblings or other family members. That’s a significant responsibility, and it can put adult children in very difficult positions.

Family conflict is one of the biggest risks. When one child is trustee and others are beneficiaries, even routine decisions can feel personal. A decision about when to make a distribution, whether to sell a home, or how to invest trust assets can quickly turn into accusations of favoritism or mismanagement. Even in loving families, the trustee-child can become the “bad guy,” simply for following the rules.

Even though the world is doing more things remotely all the time, geography matters more than people expect. If the trustee lives in another state, managing property, meeting with advisors, or handling practical tasks can become burdensome. Time zone differences, travel costs, and unfamiliarity with local professionals can complicate administration.

Also remember, being responsible doesn’t mean being equipped. A child may be trustworthy and well-intentioned, but still lack the financial, legal, or organizational skills required. Trust administration involves record keeping, tax reporting, investment oversight, and sometimes complex distribution standards. Mistakes can expose the trustee to personal liability.

And the emotional toll is real. Serving as trustee often happens during periods of grief, stress, or ongoing family tension. Making financial decisions about a parent’s legacy while managing sibling expectations can strain even strong relationships.

For these reasons, many families consider alternatives, such as a professional fiduciary, trust company, or co-trustee arrangement. A neutral third party can reduce conflict, bring technical expertise, and allow adult children to remain in the role they value most: family. While a neutral party may incur more costs, in the long-run, preserving family harmony may be the preferred goal.

Choosing a trustee isn’t about trust in that person alone — it’s about matching the job to the right person to carry out that role. Thoughtful planning early can help preserve both assets and relationships later.

03/13/2026

Firm's Life Update

We all have enjoyed some time in the snow especially our French intern Valentine, going to the National Mall to enjoy.

03/09/2026

For many families, the home is more than a place to live — it’s the largest asset in the estate, especially with rising property values all across the nation. But when a house makes up the bulk of someone’s wealth, it can create unexpected challenges for heirs. Real estate may be valuable, but it isn’t liquid, and that can complicate even well-intentioned estate plans.

A house can leave heirs “asset-rich, cash-poor.” Why is that a problem? Well, after a death, expenses don’t stop. Property taxes, insurance, utilities, maintenance, and potential mortgage payments continue. At the same time, estates may need cash for funeral costs, legal fees, or taxes. If most of the wealth is tied up in the home, beneficiaries may feel pressure to sell quickly, sometimes at less-than-ideal terms.

Further, emotional value and financial reality often clash. Children may want to “keep the house in the family,” especially if it’s a longtime residence or vacation property or has been in the family for generations. But shared ownership can lead to disagreements over use, upkeep, and costs. One sibling may want to sell, another may want to live there, and another may not be able to afford their share of expenses. Without clear planning, the property can become a source of conflict rather than a legacy.

When real property is involved, equal inheritance can become unequal in practice. If one child receives the house and others receive cash or investments, determining fair value can be complicated. Markets change, appraisals differ, and liquidity needs vary. What looks equal on paper may feel very different in real life. If the child inheriting the home doesn’t have the cash assets to maintain it - is that a fair distribution?

Luckily, planning can create flexibility. Estate planning tools can help families address these risks in advance. This might include providing instructions about whether the home should be sold, creating a plan for buyouts among heirs, setting aside funds for maintenance, or using trusts to manage shared property. In some cases, planning for liquidity — through other assets or life insurance — can reduce pressure on beneficiaries.

A home can be a meaningful part of a legacy, but it’s important to plan not just for who receives it, but for how it will realistically be handled. Addressing these issues ahead of time helps ensure the property remains a blessing, not a burden, for the next generation. Be sure to speak with your estate planning attorney about your goals for the real property you are leaving behind.

Miorini Law PLLC

05/27/2026

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