Every once in a while, tax law changes hit the headlines in a way that forces families to sit up and ask: “Does this affect me?”

For North Carolina families, the One Big Beautiful Bill (OBBB), passed in 2025, is exactly that kind of change. Beginning January 1, 2026, the federal estate and gift tax exemption increases to $15 million per person ($30 million for married couples). And, it’s set to remain that high, indexed for inflation going forward.

That’s good news. But it’s not the whole story. Bigger exemptions don’t mean estate planning goes away. They mean you have new choices. And, if you don’t make them, the law (and the probate court) will make them for you.