What to Include in a 2026 Investment Policy Statement Refresh

If your family office investment policy statement has not been updated for a decade, you are essentially making long-term financial decisions without a working guide. An IPS is designed to be the anchor for how a family evaluates risk, defines goals, and allocates capital. When it sits unchanged for more than a decade, it stops reflecting the realities of the portfolio and the world around it.

A lot has changed since the 2010s. Interest rates were near zero. Alternatives looked nothing like they do today. Bitcoin barely existed. And many families had not yet incorporated modern structures like donor-advised funds or multi-branch decision making.

If you are planning a 2026 IPS refresh, here is where to focus.

Treat the IPS as a Living Document

An IPS should evolve with market conditions, family structure, and new planning tools. Letting 12 or 13 years pass without a review leaves you with a document that no longer matches the portfolio it is supposed to govern.

Going forward, refreshing the IPS every three to five years can help keep it aligned with changes in interest rates, asset classes, and the family’s long-term plans.

Revisit Asset Allocation and Risk

The allocation that made sense in 2012 may have been built for a world with little to no yield. Rates have changed dramatically since then.

A modernized IPS should:

  • Reevaluate equity and fixed income targets
  • Incorporate any new alternatives allocation
  • Reflect how private investments are being used and how they are measured for risk
  • Update benchmarks and performance expectations across the portfolio

Market cycles and economic cycles have shifted multiple times since the last version. The document should reflect that.

Clarify Philanthropic Structure and Decision Making

If a donor-advised fund has been added, that needs to be codified within the IPS. The statement should define:

  • Who makes allocation decisions for the DAF
  • Whether the long-term vision still aligns with a DAF or if a private foundation should be explored
  • How philanthropic goals fit within the larger investment process

Philanthropy is a core part of many family office portfolios, and the IPS should make that structure clear.

Integrate Multi-Branch Governance

A major shift since 2012 is the transition to two family branches making joint decisions. That changes the entire governance framework.

The IPS should outline:

  • How each branch participates
  • Voting or approval structures
  • Succession plans for future generations
  • How emerging decision makers are trained and included early

This is more than an investment document. It becomes part of a broader succession plan that helps younger family members understand the values behind financial decisions.

Reassess Liquidity and Time Horizons

With alternatives playing a larger role, liquidity matters more than ever. A current IPS should define:

  • Liquidity targets
  • How private investments affect short-term needs
  • How portfolio structure supports near- and long-term family goals

Liquidity is often overlooked, and a decade-old IPS almost certainly does not reflect today’s needs.

Update Tax and Structural Considerations

Tax rules, planning techniques, and partnership structures have evolved significantly since 2012. A refreshed IPS should incorporate:

  • Current tax realities
  • Any use of family limited partnerships
  • How those entities are governed going forward

These updates help ensure that the IPS guides decisions across changing tax landscapes.

Setting the Right Baseline for 2026 and Beyond

A modern IPS should capture the family’s values, priorities, governance, and risk framework just as clearly as it captures asset allocation. It should also be flexible enough for the next generation to revise and improve over time.

Once the foundation is updated, it becomes much easier to align decisions across investments, philanthropy, liquidity, and long-term planning.


This post is adapted from a recent episode of the Scholar Wealth Podcast. For more perspective on modernizing an investment policy statement for multi-branch families, listen to the full podcast episode here.

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