Katy Estate Tax Lawyer

An estate tax practice built on 12 years of advanced tax planning work with high-net-worth families and entrepreneurs across Katy and the surrounding communities.

If you have accumulated significant wealth and want to protect it from federal estate taxes, the planning you do today will determine what your family receives. The stakes are real, and the tax code does not reward procrastination. Our Katy, TX estate tax lawyer has over a decade of experience advising individuals, families, and business owners on strategies that reduce estate tax exposure. Stuart Green Law, PLLC is ready to help you build a plan. Reach out to schedule a private consultation.

Estate Tax Lawyer Katy, TX

An estate tax lawyer works with individuals and families to minimize federal taxes owed when wealth transfers at death. The federal estate tax currently applies to estates valued above $15 million per person, with a top rate of 40% on amounts exceeding the exemption. For married couples who plan properly, the combined exemption can reach $30 million.

Without a deliberate strategy, families with substantial assets risk paying far more than necessary. An estate tax attorney in Katy evaluates your financial picture, identifies where tax liability exists, and implements structures designed to reduce that burden through trusts, lifetime gifts, and coordination with your other advisors.

Types of Estate Tax Cases We Handle in Katy

No two families have the same financial situation, and no two estate tax plans should look alike. Stuart Green Law, PLLC advises clients in Katy, TX on a broad range of matters involving federal and state transfer taxes, from straightforward exemption planning to multi-layered wealth transfer strategies.

• Gift tax and lifetime transfers. One of the most direct ways to reduce a taxable estate is to move assets out of it during your lifetime. We advise clients on annual exclusion gifts, the use of lifetime exemption, and gift and estate tax planning that accounts for income tax consequences.
• Estate tax return preparation and audits. Filing Form 706 involves detailed reporting of every asset in the estate, and the IRS scrutinizes these returns closely. Valuation errors, missed elections, and incomplete documentation can lead to penalties or additional tax. We prepare defensible returns in coordination with our clients’ CPAs and assist families when the IRS initiates a review or audit.
• Business succession. For Katy business owners, the company’s value often represents the largest piece of the taxable estate. We work with owners to identify valuation discounts, structure buy-sell agreements, and plan ownership transitions that reduce estate tax liability.
• Charitable giving and tax reduction. Charitable remainder trusts, charitable lead trusts, and donor-advised funds serve a dual purpose: they support causes that matter to the client and remove value from the taxable estate. The right vehicle depends on the assets involved and the long-term philanthropic goals.
• Generation-skipping transfer tax. Transferring wealth directly to grandchildren or more remote descendants triggers a separate federal tax. We structure transfers and trusts to allocate GST exemption so families avoid layered taxes across generations.
• Portability elections. When one spouse dies without fully using their estate tax exemption, the surviving spouse can claim the remaining amount. This requires filing IRS Form 706 within the deadline, even when no tax is owed. We handle these portability elections to preserve every dollar of available exemption.
• Federal estate tax planning. We review your total estate against the current federal exemption, project growth over time, and model potential liability. For clients approaching or exceeding the $15 million threshold, we build plans that reduce taxable value while maintaining access and flexibility.
• Trust-based estate tax strategies. SLATs, GRATs, ILITs, and intentionally defective grantor trusts are among the most effective vehicles for moving value out of a taxable estate. A SLAT can reduce the estate while preserving indirect access to funds. An ILIT removes life insurance proceeds entirely from the gross estate. Choosing the right structure requires careful analysis of the client’s assets and family dynamics.

Why Choose Stuart Green Law, PLLC as My Estate Tax Lawyer in Katy, TX?

Focused Experience in Estate and Tax Law

Stuart Green Law, PLLC was founded to serve one area of law: trusts, estates, and tax planning. Stuart A. Green built the firm after working at Ernst & Young, where he handled international, federal, state, and local tax matters for Fortune 100 companies. He earned his J.D. from the University of Dayton School of Law, holds a master’s degree from Franciscan University of Steubenville, and completed his undergraduate studies at the University of Evansville. He is licensed in Texas, Pennsylvania, Kentucky, and South Dakota.

Twelve years of practice have produced a firm that understands both the technical mechanics of estate tax law and the personal dimensions of wealth planning. As an estate planning lawyer in Katy, TX, we handle everything from single-asset estates to complex multi-jurisdictional holdings.

Strategies That Produce Measurable Tax Savings

A well-executed estate tax plan does not just organize documents. It reduces the actual dollars your family would otherwise owe the federal government. Stuart Green Law, PLLC uses tools like spousal lifetime access trusts, installment sales to intentionally defective grantor trusts, family limited partnerships, and strategies that maximize the step-up in basis available to heirs. Every strategy is evaluated against the client’s specific financial picture and risk profile before implementation.

What Is Important to Understand About Estate Tax Cases?

Federal Estate Tax Thresholds, Rates, and Exemptions

The IRS administers the federal estate tax under the Internal Revenue Code. Several foundational principles apply to every case:

• Texas does not impose its own estate or inheritance tax, so federal liability is the sole transfer tax concern for Katy residents.
• The One Big Beautiful Bill Act, signed into law in July 2025, permanently set the estate tax exemption at $15 million per individual. No sunset provision applies, and the amount will be indexed for inflation beginning in 2027.
• The federal exemption for 2026 is $15 million per person. Married couples can potentially shelter up to $30 million through proper planning and portability elections.
• Lifetime gifts exceeding the annual exclusion amount ($19,000 per recipient for 2026) reduce the available estate tax exemption dollar-for-dollar. Reportable gifts require IRS Form 709, and estates above the filing threshold require Form 706.
• Estates that exceed the exemption are subject to a graduated rate structure that tops out at 40%. Even modest overages can result in substantial tax bills.
• Inherited assets generally receive a stepped-up basis, resetting their value to fair market value at the date of death and eliminating unrealized capital gains for heirs. Estate tax planning must weigh this benefit against other strategies that may shift assets out of the estate before death.

What are Important Aspects of an Estate Tax Case?

Several factors shape the direction and complexity of every estate tax engagement.

Ownership structure is one of the first things we examine. Assets held as community property, in joint tenancy, or inside various trusts each receive different treatment under the tax code. Texas is a community property state, and the way spouses title assets significantly affects the taxable estate.

Asset valuation often becomes the most contested element. Closely held businesses, real property, and illiquid holdings require independent appraisals, and the IRS routinely challenges values it considers aggressive. Families holding high-net-worth estates face particular scrutiny in this area.

Legislative changes also warrant attention. The current exemption levels feel secure after the 2025 legislation, but future Congresses can always revisit the code. Building flexibility into the plan allows families to adapt without starting over.

What Is the Estate Tax Case Timeline?

Each estate tax matter proceeds at its own pace, but the typical sequence follows a logical order.

• Initial consultation, during which we review existing estate documents, financial statements, recent tax returns, and the family’s goals and concerns.
• Detailed analysis of estate tax exposure, including projections of asset growth and modeling under different exemption scenarios.
• Design and implementation of the planning strategy, which may involve drafting trust agreements, restructuring asset ownership, or executing lifetime gift transactions. Complex plans often take several months to complete.
• Periodic review and updates as the client’s circumstances evolve, tax law changes, or asset values shift. We recommend annual reviews for clients whose estates exceed or approach the federal threshold.
• Post-death administration when applicable, including preparation of the estate tax return, portability elections, and distribution of assets consistent with the plan.

What Should You Bring to Your Estate Tax Consultation?

Coming prepared allows us to move directly into analysis at the first meeting. We ask clients to gather:

• Any existing estate planning documents, including wills, trusts, powers of attorney, and beneficiary designations
• Business formation documents and the most recent valuation or financial statements for any company you own or hold an interest in
• A summary of all major assets, covering real estate, brokerage and retirement accounts, private investments, and other significant holdings
• Life insurance policy summaries showing ownership, beneficiary designations, death benefit amounts, and whether policies are held inside a trust
• Prior gift tax returns (Form 709) or estate tax returns (Form 706) filed for a deceased spouse, if applicable

With these documents in hand, we can assess your exposure and begin outlining strategies that fit your situation during the consultation itself.

What Are Important Texas Legal Resources for Estate Tax Cases?

Katy residents and families looking for background on estate tax law can consult several authoritative sources.

• The IRS estate and gift page provides filing deadlines, recent legislative updates, and links to both Form 706 and Form 709.
• The IRS executor information page covers the tax responsibilities of those managing a decedent’s estate, including filing requirements and deadlines.
• The Texas State Law Library maintains guides covering estate planning and probate law for Texas residents, including recommended books and CLE materials.
• IRS Publication 559 is a resource for survivors, executors, and estate administrators explaining income tax obligations and estate management responsibilities.

Reach Out to Stuart Green Law, PLLC to Schedule a Consultation

Planning ahead is the single most effective way to reduce federal estate tax liability. Stuart Green Law, PLLC brings the focus and background to guide Katy families through this work. If you are looking for an estate tax attorney in Katy, TX, our firm is prepared to assess your situation and develop a strategy that fits your financial circumstances. Contact us to schedule a private consultation with our Katy estate tax lawyer.