Tax Certainty Was Gone – Flexibility Took Its Place

January 6, 2026 1 min read

If there was one word that defined estate planning in 2025, it was *uncertainty*.

Tax thresholds shifted. Political signals remained mixed. Cross-border families struggled to predict which rules would apply when the time came. Instead of chasing perfect optimization, planners focused on adaptability.

In the U.S., changing exemption expectations pushed clients away from rigid, tax-maximization structures that could age poorly. In Canada, ongoing conversations about wealth taxation made permanence feel risky. The response in both countries was the same: build plans that could bend without breaking.

Trusts were drafted with more discretionary language. Sunset clauses appeared more often. Review timelines were shortened. Instead of “set it and forget it,” estate plans were treated like living documents with scheduled reassessments.

Clients seemed more comfortable with that idea than in years past. The myth of the “final plan” had faded. People understood that flexibility wasn’t weakness—it was realism.

Interestingly, that shift reduced anxiety. When perfection wasn’t the goal, progress became easier. Families focused on values rather than trying to outsmart future legislation. By the end of 2025, estate planning felt less like a tax puzzle and more like a long-term strategy—one designed to survive change rather than resist it.

Richard Sanders, CPA, CA, CBV is a seasoned professional and Partner at a leading global Accounting firm, bringing over 35 years of invaluable experience to the advisory board. With a background in Accounting & Finance, he has demonstrated a keen sense of the challenges to business management and growth throughout his career.

Having held key partnerships with several Accounting firms, Richard has a proven track record of success in advising businesses in areas ranging from Audit to Internal Controls, Tax and Valuations. His strategic thinking has been crucial in guiding organizations through periods of startup and growth.

As an advisory board member, Richard provides strategic counsel and invaluable insights on Audit, Finance and Accounting. His expertise and vision play a vital role in shaping the organization’s strategy and driving sustainable growth over the long term.

Richard holds a Bachelor of Accounting & Business Management from the University of Toronto. He continues to stay at the forefront of the Accounting industry’s developments through ongoing education and professional development initiatives.

Richard’s passion for success and his commitment to guiding businesses make him an invaluable asset to the advisory board.

Bob is a distinguished leader in Software M&A, bringing over 40 years of invaluable experience to the advisory board. With a background in the Canadian & US Information Technology sectors, he has demonstrated a keen understanding of the challenges driving business innovation and fostering growth throughout his career.

Having held prominent roles within the Fortune 500, Bob has a proven track record of success in supercharging business growth. His strategic acumen and forward-thinking approach have been instrumental in guiding organizations through periods of change and transformation.

As an advisory board member, Bob provides strategic counsel and invaluable insights on business development, partnerships and strategic alliances. His expertise and vision play a vital role in shaping the organization’s long-term strategy and driving sustainable growth.

Bob holds a BSc in Physics and Mathematics from the University of Ottawa. He continues to stay at the forefront of the Information Technology industry’s developments through ongoing education and professional development initiatives.

Bob’s passion for excellence and his unwavering commitment to the Software Industry make him an invaluable asset to the advisory board, driving the organization’s mission and vision forward with clarity and purpose.

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