This guide covers what changed in 2026, decisions that close on December 31, and strategies to review with an advisor before year-end.
When the calendar turns to a new year, the opportunity closes to take advantage of select financial strategies. In addition, several tax rules changed this year from the One Big Beautiful Bill Act (OBBBA). Planning strategies you’ve previously used may no longer be applicable.
Our 2026 Year-End Opportunities Guide lays out what’s different, what has a deadline, and what you should talk to an advisor about before the end of the year.
Our guide features a year-end planning checklist, strategies clients we work with are opportunistically deploying, a brief summary of key provisions for the 2026 tax year, scenarios that come up most often in our year-end conversations, and quick reference tables with this year’s rates, limits, and thresholds.
Download the Guide →Ensure you maximize your 401(k), HSA, the annual gift tax exclusion, and the new charitable deduction for non-itemizers. Spend down remaining FSA funds before year-end.
Confirm that your 401(k) follows the same allocation and tax discipline as the rest of your plan and consider direct management to make the most of your retirement savings.
Some OBBBA provisions apply for the first time this year. Tax strategies that worked in 2025 may produce a different result in 2026.
Funds often distribute realized gains in November and December. Review down positions in your portfolio that could offset realized gains and distributions.
Treasury ladders can deliver staggered maturities to align with your liquidity needs, such as a tax payment in April.
Clients who meet accredited investor or qualified purchaser requirements can evaluate private direct investment opportunities before year-end.
These approaches, intended for investors with significant investable assets, strive to outperform a benchmark (such as the S&P 500) while also offering the potential to provide an after-tax benefit that may exceed a traditional investment portfolio.
This material is for informational purposes only and does not constitute investment, tax, or legal advice. Please consult your advisor regarding your specific circumstances. Cerity Partners LLC is an SEC-registered investment adviser. Registration does not imply a certain level of skill or training. Advisory services are only offered to clients or prospective clients where Cerity Partners and its representatives are properly licensed or exempt from licensure. Past performance does not guarantee future results. For more information, visit ceritypartners.com.