Year-End Planning Through the Lens of H.R. 1 - Connecticut Society of CPAs

Overview

This session will equip personal financial planners with actionable insights for 2025 year-end planning in light of H.R. 1, commonly referred to as OBBBA. We’ll explore how to capture new opportunities introduced by the legislation, including:

The 0.5% charitable floor

The SALT deduction phaseout

The senior deduction phaseout

You'll learn how to:

Rethink itemized deductions, Roth conversions, and charitable contributions

Optimize funding of tax-advantaged accounts like retirement plans and 529s

Strategically harvest gains and losses

We'll also cover planning considerations for:

Opportunity Zones (OZs)

Forced recognition events

Future rollovers

The use of non-grantor trusts to shift income, increase the Section 199A deduction, and enhance the SALT benefit

Whether you advise individuals, families, or trusts, this webinar will help you close out the year with clarity and compliance.

Objectives

Apply actionable insights into 2025 year-end planning.
Analyze charitable contributions, including the .5% floor.
Calculate itemized deductions.
Determine planning considerations for Opportunity Zones.
Distinguish the senior deduction and SALT phaseouts.
Apply funding of tax-preferred accounts like retirement and 529 plans.
Determine the use of non-grantor trusts in high-income scenarios.
Analyze harvesting gains and losses.

Highlights

Plan for year-end

Understand impact of H. R. 1

Identify new opportunities

Designed For

Tax professionals who serve individual clients

CPA financial planners and other professional financial planners

Practitioners who provide tax, retirement, estate, investment, and/or risk management planning services

Prerequisites

Basic understanding of investment principles and knowledge of tax implications of holding investments in taxable accounts

Notice

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

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Robert Keebler

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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