Hot Topics for Family Offices in 2026, Law360

In a Law360 Expert Analysis column, partners Sara Wells, Jon English, and Rahul Patel outline the key legal, market, and technology developments shaping family office strategy heading into 2026. They examine how permanent increases to federal estate and gift tax exemptions under the One Big Beautiful Bill Act affect transfer planning, why deeper participation in private credit heightens the need for rigorous documentation and minority-lender protections, and how digital assets have moved firmly into the institutional mainstream. The authors note that success in 2026 will require coordinated action across legal, tax, investment, and operational teams to manage risk, preserve flexibility, and capitalize on emerging opportunities.

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