Inheritance tax planning has reached a critical inflection point in 2026. With the Tax Cuts and Jobs Act scheduled to expire at year-end, the federal estate tax exemption could plummet from $13.99 million to approximately $7 million per individual—a reduction affecting thousands of additional families [1]. Recent HMRC data reveals inheritance tax collections surged to £6.4 billion between April 2022 and February 2023, representing a £900 million increase year-over-year [8]. WealthMunshi has identified this urgency among clients managing over ₹1 billion in assets across 3,500+ empowered families, where proactive investment structuring can dramatically reduce tax exposure.