Boyer Law Group - January 2026

The Everyday Magic That Heals Us FINDING AWE IN THE ORDINARY

In a world that races ahead at full speed, it’s easy to lose sight of wonder. We rush through our routines, scrolling, planning, and worrying, and rarely pause just to feel. But when we do stop long enough to notice the world’s quiet beauty, something remarkable happens: We experience awe. This emotion, which is part surprise, part reverence, can shift our perspective, soothe our nervous system, and reconnect us with something larger than ourselves. Discover the magic of feeling awe. When we are captivated with awe, time seems to slow. Our thoughts, usually centered on our own problems and plans, suddenly expand to encompass the broader picture, which helps dissolve stress and boosts emotional well-being.

Research indicates that awe can reduce inflammation, lower heart rate, and even promote compassion. It’s as if our minds momentarily reboot and remind us that life is vast and full of meaning beyond our daily concerns. Standing beneath a star-filled sky or witnessing a child’s laughter can make us feel small, but not in a diminishing way. Instead, we sense our place in life. That feeling of belonging and connectedness nourishes emotional balance and

way sunlight dances on a wall, the sound of rain tapping on the roof, or how someone’s kindness catches you off guard. Try taking a few minutes each day to slow down and look around. Step outside, watch the clouds, or listen to a piece of music that stirs you. When you allow awe to find you, you begin to reconnect with presence, gratitude, and joy.

strengthens our resilience. Encounter awe in everyday moments. Awe heals because it reminds us that we’re part of something larger and endlessly unfolding. In moments of difficulty, wonder offers perspective and hope. It grounds us, opens our hearts, and helps us see clearly beyond fear or fatigue. So, pause today. Let a moment of awe find you and allow it to do its quiet, powerful work. UPDATE ON THE BIG BEAUTIFUL BILL ACT You don’t need to climb a mountain or visit a famous landmark to experience awe. It’s waiting in the subtle corners of your day: the

The One Big Beautiful Bill Act was signed into law in 2025, and many provisions go into effect in 2026. One change is that the estate tax exemption increases to $15 million. Most people do not have to worry about estate taxes because their estate value does not exceed the exemption. This change means that most married couples do not need an A-B Trust. There are a few times an A-B Trust can be suitable. Married couples who have executed a trust should review it to determine if it is an A-B trust. If it is, it is a good idea to consult with your estate planning attorney to see if you still need it. Some of the other changes in the Big Beautiful Act include: • Introduces a $6,000 deduction for seniors aged 65+ • Creates “Trump Accounts,” a new tax-advantaged savings option for minors • Allows up to $1,000 ($2,000 married) in charitable contributions to be deducted even if you don’t itemize

• Reduces the amount of itemized deductions for high earners • Imposes a 1% federal tax on remittances to foreign countries One of the more controversial parts of this act is the $1 trillion in Medicaid cuts over the next decade. Many people look to Medicaid to

pay for long-term care in a nursing home. Medicaid programs are state- administered within federal guidelines. It is not clear yet, but in some states, budget shortfalls may lead to tightened eligibility or reduced benefits.

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