2026 Strategic Update
The tax code hasn't just changed—it has been re-engineered. With the One Big Beautiful Bill Act (OBBBA) in effect, your strategy requires a Deterministic Roadmap.
With standard deductions at $32,200 (MJF) and a new $40,000 SALT cap, we determine the most efficient filing path for your household.
Maximize 401(k) limits ($24,500) and aged 60–63 catch-ups ($35,750) by prioritizing the right tax buckets (Roth vs. Traditional).
With a permanent $15M exemption, we ensure your legacy is protected under the new thresholds in coordination with your legal team.
| Category | 2026 Baseline |
|---|---|
| Standard Deduction | $32,200 (Joint) / $16,100 (Single) |
| Senior Bonus (65+) | +$12,000 (Joint) / +$6,000 (Single) |
| RMD Starting Age | 73 (Increases to 75 in 2033) |
| IRA Limits | $7,500 ($8,600 for age 50+) |
| Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|
| 73 | 26.5 | 83 | 17.7 | 93 | 10.1 |
| 74 | 25.5 | 84 | 16.8 | 94 | 9.5 |
| 75 | 24.6 | 85 | 16.0 | 95 | 8.9 |
| 76 | 23.7 | 86 | 15.2 | 96 | 8.4 |
| 77 | 22.9 | 87 | 14.4 | 97 | 7.8 |
| 78 | 22.0 | 88 | 13.7 | 98 | 7.3 |
| 79 | 21.1 | 89 | 12.9 | 99 | 6.8 |
| 80 | 20.2 | 90 | 12.2 | 100 | 6.4 |
| 81 | 19.4 | 91 | 11.5 | ||
| 82 | 18.5 | 92 | 10.8 | ||