Planning modeled across multiple years.
What this looks like:
- Income-timing strategies designed around new Alternative Minimum Tax (AMT) and itemized-deduction limits.
- Structuring Pass-Through Entity (PTE) elections as a planning lever around the expanded SALT deduction cap.
- Multi-year liability modeling to reposition taxes into appreciating investments before year-end.
The 2026 Context.
The One Big Beautiful Bill Act (OBBBA) reshaped the planning environment for 2026. Most taxpayers will not act until they file in 2027 — which is often too late to capture the opportunities.
Proactive planning is now required to navigate new AMT and itemized-deduction mechanics that change the income-timing math for high earners, as well as to maximize the Qualified Business Income (QBI) deduction, which has been made permanent and increased to 23%.
How ETS Coordinates It
“Tax planning should not happen in silos.” Your CPA files, your attorney drafts, and your advisor invests, but the gaps between them are where money is lost.
For proactive planning, ETS acts as the central architect. We align your existing CPA firms, tax attorneys, financial advisors, and internal accounting teams against one cohesive, multi-year plan.
