---
title: 2026 New Developments and Planning Ideas
description: 2026 New Developments and Planning Ideas
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---

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###### 1 min read

# [2026 New Developments and Planning Ideas](https://wy.naifa.org/blog/2026-new-developments-and-planning-ideas)

 By [NAIFA-Wyoming](https://wy.naifa.org/blog/author/naifa-wyoming) on 2/3/26 5:42 PM

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-OBBBA: the New 2/37th Rule for Itemized Deductions; Charitable Contributions; $15M Lifetime Exemption

-Wealth Planning in a World of Concentration, Higher Bond Yields, and Hidden Tax Drag

-Kyle Busch et al vs. Pacific Life Insurance Company et al

-Business Ownership and Entity Choice: Section 1202 (QSBS); S-Corp vs C-Corp Considerations

-Long-Term Care Planning

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