The Impact of 2026 Federal Estate Tax Sunsets on Trust Purchases at The Residences at Six Fisher Island

With federal estate tax provisions widely expected to shift in 2026, sophisticated buyers are revisiting how they take title, especially when the asset is a South Florida legacy residence. On Fisher Island, where privacy, access control, and long-hold ownership are part of the value proposition, trust purchases can be less about tax headlines and more about governance: who controls the home, how costs are funded, what happens on incapacity, and how a multi-generational family actually uses the property. This MILLION Luxury editorial explores the practical impact of a potential 2026 estate tax “sunset” on trust-owned condo purchases at The Residences at Six Fisher Island, focusing on what can be decided at contract and closing, what must be coordinated with counsel, and where buyers tend to underestimate operational details once the deed is recorded.