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Post H.R. 1 Charitable and Trust Planning Strategies

Wednesday, Dec. 3
 11:00am - 1:00pm

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2.00 Credits

Member Price $99.00

Non-Member Price $119.00

Overview

H.R. 1, commonly referred to as OBBBA, made sweeping changes to tax law.

The indirect planning implications are significant for both income and estate planning.

This webinar assumes attendees are already familiar with the basic H.R. 1 changes and builds on that foundation with a discussion of how and when to use non-grantor trusts in post-H.R. 1 planning, especially in charitable strategies.

With the high exemption now permanent, estate planning will shift from minimizing estate taxes to using trusts to reduce income taxes. Non-grantor trusts will play a central role in that shift.

Objectives

  • Distinguish the application of the 2/37th reduction in charitable contribution deductions on trusts.
  • Determine the impact the new limit will have on trusts' charitable beneficiaries.
  • Analyze how charitable lead trusts will be affected.
  • Determine responsibilities of trustees for various trusts in light of H.R. 1 changes.
  • Differentiate when non-grantor trusts benefit versus when using QCDs, bunching, or other planning techniques may be preferable.

Highlights

OBBBA, HR 1, charitable planning, Trusts, Non-Grantor trusts, deductions, Lead trusts, trustees

Designed For

  • CPAs in public practice or industry
  • Tax advisers and planners
  • CPA personal financial planners
  • Firm leaders seeking to enhance advisory services
  • Non-CPA financial advisers

    Prerequisites

    Fundamental knowledge of the new H.R. 1 tax bill, commonly referred to OBBBA.

    Notice

    You will receive an email from the AICPA with instructions to access this webinar.

  • Leader(s):

    Leader Bios

    Robert Keebler

    Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA

    Robert is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Conference. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 200 favorable private letter rulings including several key rulings of “first impression”. He is the author of over 100 articles and columns and is the editor, author or co-author of many books and treatises on wealth transfer and taxation. Mr. Keebler has been a speaker at national estate planning and tax seminars for over 20 years including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference and the Heckerling Estate Planning Institute.

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    Non-Member Price $119.00

    Member Price $99.00