年终财富规划与慈善策略

2025 Year-End Wealth Planningand Philanthropy Strategies As 2025 draws to a close, now is the time to reviewyour financial strategy and position yourselffor success in the year ahead. Year-end planning remains one of the most effective ways to optimize wealth strategies, minimize taxes, and alignyour goals with changing legislation. This year brings unique opportunities and challenges following the passage ofthe One Big Beautiful Bill Act (OBBBA), which reshaped key provisions affecting estate planning, charitable giving,and income tax thresholds. While traditional strategies like annual gifting, Roth conversions, and retirementmilestones remain essential, emerging considerations, such as charitable bunching, deserve renewed attention.By acting before December 31, you can take advantage of current rules and prepare for what’s next. The OBBBA, signed into law on July 4, 2025, permanently extends key provisions of the Tax Cuts and Jobs Act of 2017and introduces new measures aimed at easing the fiscal burden on individuals and estates. These changes also includeadjustments to funding for certain social programs and green energy initiatives. The following table compares key tax provisions affecting individuals, providing asummary of the current law and new rules under the OBBBA, as well as the effectivedate of the changes. Planning Strategies Another effective option is funding 529 educationsavings plans. These accounts grow tax-free when usedfor qualified education expenses. Unique to 529 plans,you may choose to front-load five years’ worth of annualexclusion gifts into a 529 plan in a single year—up to$95,000 for individuals or $190,000 for married couples—using the IRS’s 5-Year Election rule. This strategy allowsfor accelerated growth, but you cannot make additionalannual exclusion gifts to the same beneficiary for the nextfour years. 1. Review Withholdings and Estimated Tax Payments A practical but often overlooked tip is to review yourtax withholding and estimated payments. Whetheryou’re a salaried employee, self-employed, or havemultiple income sources, ensuring the right amount iswithheld throughout the year can help you avoidunexpected tax bills or penalties. This checkup isespecially important if you’ve experienced changes inincome, family status, or deductions, as these cansignificantly affect your tax liability. For those with variable income, such as freelancers,consultants, or investors with large capital gains, thisreview becomes even more critical. Income fluctuationscan make it easy to underpay taxes without realizing it. Byproactively adjusting your withholding or making timelyestimated payments, you can stay ahead of potential issuesand maintain peace of mind. A quick check-in now can saveyou from costly surprises later. For children with earned income, contributing to a RothIRA on their behalf is another powerful gifting strategy.In 2025, the contribution limit is $7,000 or the child’s totalearned income—whichever is less. These accounts arefunded with after-tax dollars and offer tax-free growth andwithdrawals in retirement, making them ideal for long-term savings. 3. Plan Charitable Giving Charitable giving continues to play a meaningful rolein year-end tax planning, with donors exploring waysto align their philanthropic goals with tax-efficientstrategies. While some of the pandemic-era incentiveshave expired, traditional methods such as cash donations,appreciated asset gifts, and IRA-based giving remaineffective tools. At the same time, donor-advised fundsand qualified charitable distributions are popular fortheir flexibility and potential tax benefits. As we approachthe end of the year, understanding the current rules andopportunities can help individuals make the most of theircharitable contributions. The IRS requires taxpayers to pay taxes as income isearned. If you don’t pay enough through withholdingor estimated payments, you could face penalties. Byadjusting your withholding, you can ensure enough taxis paid automatically, avoiding the need for quarterlyestimated payments. 2. Maximize Annual Gifting In 2025, you can give up to $19,000 per person withoutincurring any federal gift tax. If you’re married, you andyour spouse can combine your exclusions to gift up to$38,000 to each recipient. These gifts fall under the annualexclusion and do not reduce your lifetime exemption,which is set at $13.99 million per individual in 2025. Donating Appreciated Securities to Charity By contributing appreciated securities directly to aqualified public charity, you can maximize the impact ofyour gift while benefiting from a dual tax advantage. Forlong-term appreciated securities (held greater than oneyear), you will receive a deduction based on the full fairmarket value and avoid paying capital gains tax on theappreciation, making it a highly efficient way to give. A popular strategy is to establish gift trusts for children orgrandchildren, funded with annual exclusion gifts. Thisapp