The second half of the year is a powerful planning window—especially now.

With the One Big Beautiful Bill Act (OBBBA) officially signed into law on July 4, 2025, investors and families are facing a dramatically different tax and financial planning landscape. Many of the tax cuts originally introduced in 2017 under the Tax Cuts and Jobs Act (TCJA) are now permanent, and new breaks have been added for income earners, retirees, business owners, and charitable givers.

If you haven’t reviewed your financial strategy lately, now is the time.

We’ve outlined five key areas to evaluate before year-end—and created a downloadable guide to walk you through the new changes.

📥 [Download the One Big Beautiful Bill Investor Guide]

1. 💸 Take Advantage of Tax Bracket Certainty

The OBBBA locks in lower individual tax brackets, giving you an opportunity to:

• Convert traditional IRA assets to Roth while taxes are lower
• Strategically realize income over several years
• Preserve tax-efficient retirement income

Action: Review your income strategy—especially if you’re approaching retirement or have variable income.

2. ✅ Understand New Deductions & Giving Limits

• The standard deduction is increasing to $31,500 (married)
• New deductions for tips, overtime, and seniors are in place (2025–2028)
• Charitable giving is changing: itemizers face new caps; non-itemizers can now deduct $1,000–$2,000

Action: Reassess your charitable giving plan. Consider appreciated stock gifts or donor-advised funds (DAFs).

3. 🏛️ Review Your Estate Plan

The federal estate exemption is now $15 million per person (or $30 million per couple), permanently. This allows for expanded gifting strategies and estate simplification for high-net-worth families.

Action: Review your wills, trusts, and gifting strategies with your advisor and estate attorney.

4. 🏢 Business Owner? Don’t Miss These Deductions

• 20% QBI deduction made permanent
• Expanded rules for service businesses and small C corporations
• Opportunity to qualify for QSBS (Qualified Small Business Stock) capital gains exclusions

Action: Review your business structure with your CPA or advisor to optimize tax treatment and succession plans.

5. 📈 Explore New Investment Opportunities

The reintroduction of Opportunity Zones and the expansion of QSBS exclusions create compelling long-term investment opportunities—especially for those open to holding investments 5+ years.

Action: Ask your advisor about fund-based strategies that align with your risk and time horizon.

⏳ Don’t Wait Until December

Many of these strategies require foresight, paperwork, or multi-step coordination between you, your advisor, and your CPA.

📥 [Download the One Big Beautiful Bill Investor Guide]
📅 [Schedule Your Year-End Planning Session]
📞 [Contact Freitas Wealth Management Group]

Let’s close out 2025 with clarity, confidence, and smart decisions.