When the One Big Beautiful Bill Act (OBBBA) was enacted into law. For ultra-high net worth families holding closely held businesses, significant art collections, or valuable collectibles, this legislation created both unprecedented opportunities and new compliance complexities.There are essential questions that owners of family enterprises, fine art, and collectibles should be raising with their professional advisory teams in 2026 and beyond.Your professional advisors should be as much risk managers as technical planners – and the questions you ask them will determine whether your wealth transfer strategy is built to last.