White Papers
The Advisor’s Guide to Equity Compensation and Estate Planning
The Advisor’s Guide to Equity Compensation and Estate Planning is Wealth.com’s practical guide for advisory firms preparing to serve the 2026 IPO class before the wealth clients hold becomes wealth they have lost the opportunity to plan around.
Inside, you’ll find a clear framework for classifying equity awards, interpreting the plan documents that can override the estate plan, and sequencing strategy around a liquidity calendar the client does not control.
Inside the guide:
- Equity awards at death: How RSUs, ISOs, NSOs, and ESPP shares are treated differently, and how income in respect of a decedent can convert stepped-up capital into ordinary income.
- Timing around the S-1: Why the same 100,000 shares can consume $4 million or $13.5 million of exemption depending on when they are gifted.
- Capturing appreciation early: How GRATs, IDGT sales, and QSBS stacking can capture appreciation before a repricing event that a signed 10b5-1 plan cannot undo afterward.
- Managing concentration risk: Why reducing concentrated equity exposure is as important to the estate plan as the trust document itself.
Trusted Estate Planning Solution for the Industry’s Leading Firms
