Quarterly Perspectives - 2nd Quarter 2026

The first quarter of 2026 was marked by geopolitical conflict which fueled market volatility and economic uncertainty. In our Quarterly Perspectives, we look at the impact of past global oil supply disruptions on financial markets and the implications for the prudent, long-term investor. We also provide a summary of the pros and cons of key provisions of the One Big Beautiful Bill Act, many of which become effective in 2026. Finally, we look at the components of a well-structured estate plan with a reminder that estate planning is not just for the wealthy.

Tax Planning and the One Big Beautiful Bill Act

Congress passed tax legislation in 2025, the so-called One Big Beautiful Bill Act, which provided sweeping changes as well as permanent resolution to many items in the Tax Cuts and Jobs Act. Here's a summary of the pros and cons of some key provisions which become effective in 2026.

Tax law changes taking effect in 2026 from the One Big Beautiful Bill Act

Financial Planning

The first quarter of 2026 was marked by military action between Iran and US/Israeli armed forces. As we publish our latest Quarterly Perspectives, it appears that a quick resolution is unlikely. The conflict has, and will continue to have, a pronounced impact on the global oil supply that will be difficult to correct, even after the military conflict is resolved.

We look at past oil supply crises and their effects on equity markets. Not surprisingly, prudent investing with a long-term outlook proves to build wealth over time.

Estate Planning

Estate planning can be like exercise and eating right – we all know we need to do it, but it is often difficult to prioritize. We look at what items make up a well-structured estate plan along with a reminder that estate planning is not just for the wealthy.

The INTRUST Quarterly Perspectives are the consensus of the INTRUST Investment Strategy team and are based on third-party sources believed to be reliable. INTRUST has relied upon and assumed, without independent verification, the accuracy and completeness of this third-party information. INTRUST makes no warranties with regard to the information or results obtained by its use and disclaims any and all liability arising out of the use of, or reliance on, the information. The information presented has been prepared for informational purposes only. It should not be relied upon as a recommendation to buy or sell securities or to participate in any investment strategy. The Quarterly Perspectives are not intended to, and should not, form a primary basis for any investment decisions. This information should not be construed as investment, legal, tax or accounting advice. Past performance is no guarantee of future results.