JC
December 15, 2025

Lifetime Gift Tax Threshold – Plan Smart

Lifetime Gift Tax Threshold – Plan Smart. Jake Claver in this recording: “For those that may not be familiar, right now your lifetime gift tax threshold here in the US is 13.99 million per individual.”

More on this subject: jakeclaver.com.

What this recording covers

Claver outlines how the United States lifetime gift tax exemption functions and evaluates estate planning strategies for transferring assets to heirs. He explains that federal tax rules allow individuals and married couples to transfer assets up to a specific statutory threshold before top-tier estate tax rates apply to amounts exceeding the limit. Claver compares holding assets until death against gifting them earlier into a trust or limited liability company. Holding assets until death grants beneficiaries an adjusted cost basis, which eliminates capital tax liabilities if the heirs liquidate the holdings immediately. Conversely, transferring assets earlier locks in the existing cost basis within the trust vehicle and removes future asset growth from the taxable estate. Claver notes that selecting between these approaches depends on family wealth goals and recommendations from estate planning attorneys.

Where this fits

This page hosts a recorded video and a short summary of what it covers. It is general information, not investment, tax, or legal advice, and not a recommendation to buy or sell any asset or to form any entity. Rules change and older recordings may describe a position that has since moved. Speak to a qualified professional before acting.

More from Jake ClaverFull-length breakdowns on custody, entities, trusts and XRP.

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