--- title: "BSMG ONE Idea: 2026 Exemption Planning" description: Learn how to maximize the increased federal estate tax exemption for 2026, with expert insights from Gonzalo Garcia, CLU, on strategic planning for families and businesses. image: https://life-annuity-blog.specialtyprogramgroup.com/hubfs/ChatGPT%20Image%20Jan%2022%2c%202026%2c%2009_12_33%20AM.png --- [info@bsmg.net](mailto:info@bsmg.net) [(800) 343-7772](tel:800.343.7772) [![Unified | HubSpot COS Framework](https://life-annuity-blog.specialtyprogramgroup.com/hs-fs/hubfs/logo-1.png?width=359&name=logo-1.png "Unified | HubSpot COS Framework")](http://www.bsmg.net) - Menu Item 1 - Sub-menu Item 1 - Another Item - Sub-menu Item 2 - Menu Item 2 - Yet Another Item - Menu Item 3 - Menu Item 4 # BSMG Blog: Protecting the Future of Families and Businesses - Blog # BSMG ONE Idea: 2026 Exemption Planning Posted by [BSMG](https://life-annuity-blog.specialtyprogramgroup.com/author/bsmg) on   What's the smartest way to use the additional $2 million of exemption capacity?   [![ChatGPT Image Jan 22, 2026, 09_12_33 AM](https://life-annuity-blog.specialtyprogramgroup.com/hs-fs/hubfs/ChatGPT%20Image%20Jan%2022%2c%202026%2c%2009_12_33%20AM.png?width=833&height=555&name=ChatGPT%20Image%20Jan%2022%2c%202026%2c%2009_12_33%20AM.png)](https://web.bsmg.net/one-idea-library) In his first ONE Idea of 2026, Gonzalo Garcia, CLU, focuses on that critical question raised due to the One Big Beautiful Bill Act of 2025 increasing the federal estate tax exemption from $28 million per married couple to $30 million. 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