[캘리포니아 상속법] 2025년, 왜 지금 상속 계획을 다시 짜야 할까요?
2025년. 미국 상속세 제도가 한 번 크게 요동치는 시기입니다. 그냥 숫자 몇 개 바뀌는 정도일까요? 아닙니다. 이 변화는 가족의 자산 흐름을 완전히 바꿔놓을 수 있습니다.
특히 캘리포니아에 계신 분들이라면 지금 바로 점검하셔야 할 이유가 분명합니다. 왜냐고요? 상속 계획이 더 이상 ‘나중’의 문제가 아니기 때문입니다.
1. 연방 상속세 공제, 2026년에 절반으로 줄어듭니다
현재 기준, 개인당 $13.9 million, 부부 기준으로는 무려 $27.8 million까지 면제됩니다. 그런데 이 혜택, 2026년이면 절반 이하로 줄어듭니다. Tax Cuts and Jobs Act(TCJA)가 종료되기 때문이죠.
지금 무엇을 해야 할까요?
2025년 내 증여를 통해 최대한 면제 한도를 활용하세요
자산 규모가 크다면 SLAT, Dynasty Trust 등 맞춤형 신탁 구조를 활용해보는 것도 전략입니다.
SLAT: 배우자를 위한 신탁, 증여세 혜택과 생활자금 유연성 확보
Dynasty Trust: 여러 세대에 걸친 자산 이전 전략, 상속세 부담 최소화
2. 연간 증여 공제 한도 인상, 활용 안 하면 손해입니다
2025년 현재, 개인당 $19,000까지, 부부는 $38,000까지 세금 없이 증여할 수 있습니다. 이건 lifetime exemption과도 별개입니다.
현실적인 활용법은?
자녀, 손주에게 매년 나눠서 증여하기
생명보험 신탁(ILIT)을 활용해 상속세 대비하기
GST까지 고려한 구조로 다음 세대를 위한 자산 설계
3. 캘리포니아 주법의 변화: “신탁 없어도 상속 가능하다?” 정말일까요?
2025년부터 몇 가지 행정 절차가 간소화됐습니다. 예를 들면:
$100,000 미만 신탁: 수탁자 단독 해지 가능
$750,000 이하 주거용 부동산: 검인 없이 소유권 이전 가능
하지만 여기엔 조건이 있습니다. “사망일이 2025년 4월 1일 이후”, “유일한 주거지” 등 까다로운 요건이 있죠.
이런 경우라면?
상속인이 여러 명이면? 갈등 가능성은 그대로입니다
부동산 외에도 은행 계좌나 주식 등 자산이 있다면? 여전히 신탁이 핵심 도구입니다
부모님이 치매나 중풍 등 판단 능력 상실 위험이 있다면? 지속적 위임장, 의료 지시서까지 필요합니다
4. TCJA 종료는 상속세만의 문제가 아닙니다
TCJA 종료는 소득세, 공제 항목, 법인 과세까지 모두 영향을 줍니다. 은퇴 계획이나 부동산 전략, 사업자 구조까지 다시 검토해야 합니다.
지금 챙겨야 할 것들
Roth IRA 전환 시기 점검
법인 구조 변경 (S Corp, FLP 등)
신탁의 소득 과세 구조 재정비
“지금” 상속 계획을 다시 짜야 하는 이유
단언컨대, 2025년은 앞으로 10년을 좌우할 골든타임입니다. 이 시기를 놓치면, 가족이 감당해야 할 세금과 법적 문제는 감당하기 힘들 수도 있습니다.
오래된 유언장, 신탁 다시 한번 살펴보셨나요?
위임장, 의료지시서도 5년 전 것이 그대로인가요?
자녀나 배우자의 이름이 바뀌었거나, 자산 구성이 달라졌다면 반드시 업데이트가 필요합니다.
진짜 상속 계획은 ‘살아 있을 때부터’ 시작됩니다
“그냥 집 하나 있고, 자산 많지 않으니까 괜찮겠지”라고요?
하지만 상속 계획은 ‘자산 크기’보다 ‘상황의 복잡성’에 따라 더 필요한 법입니다. 치매, 사고, 가족 간 갈등, 연금 처리 문제… 어느 하나도 간단하지 않습니다.
2025년은 정비의 해입니다. 새로운 세법을 반영한 문서 업데이트, 증여 전략의 실행, 의료와 재정 위임 체계까지. 지금 시작하지 않으면 너무 늦을 수 있습니다.
지금이 그 ‘결정의 순간’입니다. 부모님의 자산과 건강, 그리고 가족의 평화를 지키기 위한 상속 설계. 지금 바로 시작해보세요.
저희 로펌은 캘리포니아, 유타, 텍사스에 거주하는 한인 가정을 위해, 각 주의 법률에 맞춘 신탁 설계와 생전 대비 문서(지속적 위임장, 의료 지시서 등)를 종합적으로 제공합니다. 가족의 재산과 존엄을 지키기 위한 현실적인 법률 솔루션을 제시합니다.
내 재산, 내가 원하는 사람에게 제대로 전달될 수 있을까요? 더 많은 인사이트가 궁금하신가요? < 크리스 정 변호사의 상속 칼럼 더 보기 >
미리 준비하지 않으면 남은 가족에게 큰 짐이 될 수 있습니다. 지금이 바로 상속 계획을 시작할 최적의 타이밍입니다.
신탁을 모르면, 당신의 자산 절반이 법원에서 멈춰 설 수 있습니다. 정확한 법적 구조로, 당신의 뜻을 안전하게 실현하세요.
가족 간 갈등을 피하는 가장 확실한 방법, 신뢰할 수 있는 상속 계획이 답입니다.
“자녀에게 무엇을, 어떻게 남겨야 할지 고민 중이신가요?”
지금 무료 상담을 통해 크리스 정 변호사와 함께 가장 현명한 상속 전략을 설계해보세요. [ 변호사와 무료 통화 30분, 내 상속 전략을 점검해드립니다. 예약하러가기]
[면책 조항 | Disclaimer]
본 글은 일반적인 이민법 정보 제공을 목적으로 작성된 것으로, 개별 사건에 대한 법률 자문이나 변호사-의뢰인 관계를 형성하지 않습니다. 이민 신청은 개인의 경력, 이력, 계획에 따라 적용 방식이 달라질 수 있으므로, 본 글에 포함된 정보만으로 결정을 내리시기보다는 반드시 이민법 전문 변호사와의 상담을 통해 본인에게 적합한 전략을 세우시기 바랍니다.
[California Estate Law] Why You Need to Update Your Estate Plan in 2025
2025 marks a major turning point in U.S. estate tax law — and no, this isn’t just about a few numbers changing.
These changes could fundamentally reshape how your family’s wealth is transferred, taxed, and protected.
If you're a California resident, there are even more reasons to pay close attention. Estate planning is no longer something to “put off until later.” The time to act is now.
1. The Federal Estate Tax Exemption Is Set to Be Cut in Half by 2026
As of 2025, the federal estate tax exemption is:
$13.9 million per individual,
$27.8 million for married couples.
But this generous exemption is temporary. Once the Tax Cuts and Jobs Act (TCJA) sunsets at the end of 2025, the exemption will be cut in half or more — dramatically increasing the number of estates exposed to federal estate tax.
What should you do now?
Maximize gifting in 2025 to take full advantage of today’s high exemption.
Consider advanced strategies such as SLATs (Spousal Lifetime Access Trusts) and Dynasty Trusts.
SLATs allow you to gift assets to a trust for your spouse, gaining estate tax benefits while preserving income flexibility.
Dynasty Trusts allow you to transfer wealth across multiple generations, minimizing estate taxes long-term.
2. Annual Gift Tax Exclusion Has Increased — Don’t Waste It
In 2025, the annual gift tax exclusion is:
$19,000 per individual,
$38,000 per couple — tax-free.
This is separate from the lifetime exemption.
Smart strategies include:
Annual gifts to children or grandchildren
Funding Irrevocable Life Insurance Trusts (ILITs) for future estate tax savings
Incorporating Generation-Skipping Trusts (GSTs) for multigenerational planning
3. California Law Changes in 2025: “Can I Inherit Without a Trust?” Maybe — But Not Always.
Recent changes to California probate law have introduced limited administrative shortcuts, including:
Termination of certain trusts with less than $100,000 in assets
Transfer of residential real property (under $750,000) without probate, if it is a sole residence and death occurs after April 1, 2025
But beware — these come with strict conditions.
What if:
You have multiple heirs?
You own assets beyond real estate — such as stocks, bank accounts, or retirement funds?
A parent has dementia or another condition impairing legal decision-making?
Then you still need a living trust, and likely a durable power of attorney and advance healthcare directive as well.
4. The End of TCJA Impacts More Than Just Estate Taxes
The TCJA sunset will also affect:
Income taxes
Deductions
Corporate and business structures
Now is the time to review:
Whether to convert to a Roth IRA
Business structure updates (e.g., S-Corp, FLP, LLC)
Trust income taxation and distribution planning
Why 2025 Is the Most Critical Time to Act in a Decade
We’re not exaggerating when we say 2025 is your golden window.
Missing this year’s opportunity could lead to your family facing a substantial tax burden, drawn-out legal battles, or avoidable delays in asset transfers.
When Was the Last Time You Reviewed Your Estate Plan?
Still relying on a will or trust from years ago?
Has your family changed — new marriage, divorce, children, or death of a loved one?
Have your assets changed — added properties, sold a business, started a new investment strategy?
Even names on documents or outdated powers of attorney could create problems in court.
The Truth: Estate Planning Starts While You're Still Alive
You might be thinking,
“I just own one house and a few savings accounts — I probably don’t need an estate plan.”
But estate planning isn’t about how much you own — it’s about how complex your situation is:
Potential incapacity (stroke, dementia)
Family conflict risks
Retirement and pension planning
Guardianship of minor children
Business succession planning
If these things matter to you — you need a plan.
2025 Is the Year to Restructure and Recommit
Now is the time to:
Update documents to reflect the new tax laws
Execute gifting strategies while exemptions are high
Set up or revise healthcare directives and powers of attorney
Prepare your family and assets for the decade ahead
This is your decision point.
Let 2025 be the year you secure your family's peace of mind.
How We Help
At our law firm, we assist Korean-American families in California, Utah, and Texas with:
Customized trust and estate planning
Durable powers of attorney
Healthcare directives
Multi-generational gifting strategies
Advanced tax and inheritance planning
We offer practical legal solutions that protect your family’s wealth and dignity under each state’s unique laws.
Will your assets be passed on the way you intended? Curious about your options?
[Read more insights from Attorney Chris Chong’s Estate Planning Column]
Waiting could cost your family dearly. Now is the ideal time to start planning.
Without a trust, even in California, your estate may be stuck in probate for months or years.
A solid estate plan is the best way to protect your family and prevent disputes.
“Not sure what or how to leave behind for your children?”
Schedule a free 30-minute consultation with Attorney Chris Chong today.
[Book your estate plan review here]
[Disclaimer]
This article is intended for general informational purposes only and does not constitute legal advice or establish an attorney-client relationship. Estate planning decisions should be made in consultation with a qualified attorney who understands your personal, financial, and legal circumstances.
A New Era in Estate Planning: Why 2025 Is the Time to Rethink Your Legacy Strategy
As of 2025, significant changes in both federal and California estate laws have taken effect. These updates are more than just regulatory revisions — they are pivotal developments that may directly impact how your assets are protected and passed on to the next generation. Estate planning is no longer a static document but a dynamic legal strategy that must evolve with changing tax codes and personal circumstances.
Below are four key developments every individual and family should understand — and why now is the time to act.
1. Federal Estate Tax Exemption Slated to Drop in 2026
Currently, the federal estate tax exemption stands at $13.9 million per individual and $27.8 million per married couple. However, this generous exemption is scheduled to sunset on January 1, 2026, when the Tax Cuts and Jobs Act (TCJA) expires. The exemption may drop to roughly $6.5 million per person, adjusted for inflation.
Planning Tip:
If you are a high-net-worth individual or couple, 2025 is a critical window of opportunity to consider large lifetime gifts under the current exemption limits.
Advanced strategies such as Dynasty Trusts or Spousal Lifetime Access Trusts (SLATs) may help preserve wealth and minimize future estate tax exposure.
2. Increased Annual Gift Tax Exclusion
In 2025, the annual gift tax exclusion has risen to $19,000 per individual or $38,000 per married couple. You can gift this amount to as many individuals as you wish without reducing your lifetime exemption.
Strategic Considerations:
If you're making gifts to children or grandchildren, you may want to consider structures that account for generation-skipping transfer tax (GST).
Irrevocable Life Insurance Trusts (ILITs) can also be an effective tool to transfer wealth tax-efficiently via life insurance proceeds.
3. California Simplifies Trust and Real Estate Transfers
(1) Simplified Trust Termination
Effective January 1, 2025, California now allows trustees to terminate a trust without court approval if the total trust estate is valued under $100,000. This new provision streamlines administration for smaller estates and reduces legal fees and delays.
(2) Simplified Transfer of Primary Residences
Beginning April 1, 2025, primary residences in California valued at $750,000 or less may be transferred without probate, provided certain conditions are met.
Eligibility Criteria:
To qualify, the following must all be true:
The property’s value is $750,000 or less;
The property was the decedent’s primary residence;
The decedent passed away on or after April 1, 2025.
Real-Life Example:
Suppose a mother owns and resides in a home worth approximately $700,000. She passes away on May 1, 2025.
Her children may inherit the home without going through probate, using California’s new simplified transfer procedure.
Important Notes:
While this new law is helpful, it does not eliminate the need for a revocable living trust. A trust is still strongly recommended if:
You have multiple beneficiaries;
You wish to avoid disputes or delays;
You need to plan for incapacity or appoint guardians for minor children;
You own multiple properties or other complex assets.
4. The TCJA Sunset and Comprehensive Tax Planning
The expiration of the TCJA affects more than just estate taxes. Income tax brackets, standard deductions, and business taxation rules may all revert to pre-2018 levels. This has widespread implications for estate, retirement, and investment planning.
Key Planning Areas:
Roth IRA conversions or income acceleration strategies;
Review of business structures such as S Corporations and Family Limited Partnerships (FLPs);
Optimization of trust income distributions and tax reporting.
The Time to Rebuild Your Estate Plan Is Now
2025 is not just another calendar year — it represents a critical transition point in tax and estate law. Without proactive updates, outdated estate plans may leave heirs vulnerable to unnecessary taxes, delays, or disputes.
Action Checklist:
Review and update your estate plan with an attorney;
Collaborate with a tax professional to realign your financial structure;
Ensure that all estate documents (trusts, wills, powers of attorney) are current and enforceable.
Final Thought
A well-crafted estate plan is more than a legal document — it’s a powerful tool to protect your family, reduce tax exposure, and ensure your legacy is carried out exactly as intended.
Your future — and your family's peace of mind — start with the right plan. Let 2025 be the year you make it count.
