As we approach the end of 2025, a significant shift in estate tax policy looms large—and for many individuals and families, especially those with substantial farmland or business assets, now is the time to plan. Under the Tax Cuts and Jobs Act of 2017, the federal estate tax exemption is set at a generous $13.61 million per individual or $27.22 million per couple. However, unless Congress acts, those thresholds will revert to approximately $7 million per individual after December 31, 2025. This potential change has prompted financial professionals to urge Americans to consult their advisors now. Our trusted Des Moines, IA estate planning lawyer can help determine whether your estate is vulnerable to these changes and what options are available.
Farmers and landowners in high-value states like Iowa are particularly at risk. With top-quality farmland averaging $15,000 per acre, a landowner with just 465 acres could exceed the new proposed threshold. Add in machinery, buildings, and other investments, and the need for early action becomes even more critical. Estate attorneys across the country are preparing clients with assets above $7 million to consider various tools—such as trusts, gifts, and life insurance strategies—to secure generational wealth while minimizing tax liability.
Whether Congress decides to extend, reduce, or restructure the current law is yet to be seen. Legal professionals predict gridlock could lead to a scaled-back exemption, which still underscores the importance of acting now. The safest course of action is to begin building a strategy that accommodates multiple outcomes.
Start Planning With A Trusted Legal Team
At the Law Group of Iowa, we know how critical proactive estate planning can be—especially when faced with legal uncertainty. If you are concerned about how these potential changes to estate tax law might affect your family or business, now is the ideal time to consult with our skilled Des Moines estate planning attorneys.
Our will and trust lawyers offer comprehensive estate planning services tailored to the unique needs of Iowa families, landowners, and small business owners. Founded with a mission to provide accessible legal services to Iowans, we work with clients statewide to create well-structured plans that minimize taxes, avoid probate complications, and preserve wealth for future generations.
Our team’s dedication to compassionate service and innovative legal strategies has helped clients get through even the most complicated planning scenarios with confidence. As experienced trust planners, we understand that no two families are alike, and we’re committed to building solutions that reflect your unique values and goals. After all, we didn’t win recognition for 2024’s Best Estate Planning Lawyer for nothing! We’re dedicated to providing exceptional legal services to Iowans looking to plan for the future.
If you’re ready to get ahead of the possible estate tax changes, contact our knowledgeable Des Moines estate planning lawyers at the Law Group of Iowa today. Together, we can build a plan that secures your legacy and protects your loved ones. Schedule your estate planning consultation now—before time runs out on today’s favorable tax laws.
