The 2025 Trends in Trust and Estate Planning report examines critical developments amid the ongoing generational wealth transfer. Based on insights from financial and legal professionals, it highlights increased estate planning activity across generations, with wealth preservation and tax mitigation as top client priorities. Key findings include the impact of the OBBBA tax legislation, the underutilization of philanthropy as a tool for next-generation engagement, and shifting strategies for preventing family conflicts. The report also explores trustee preferences, succession planning challenges for family businesses, and opportunities presented by market volatility for accelerated gifting strategies.