2025 Estate & Financial Planning Quarterly Update (Summer)
Author: Klaralee R. Charlton
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Tax laws are constantly evolving due to new legislation, Treasury guidance, and court rulings. As congressional dynamics shift, uncertainty surrounding future tax policy increases, making it essential for practitioners to stay informed and proactive. This quarterly course provides an in-depth review of the most recent legislative, regulatory, and case law developments, offering insight into how these changes impact tax planning and compliance.
With anticipated tax law revisions on the horizon, practitioners must be prepared to navigate potential policy shifts and IRS interpretations. This course will not only cover the latest tax updates but also provide practical strategies for adapting to an unpredictable legislative landscape. Attendees will gain actionable insights to ensure they continue delivering accurate, high-quality services to their clients in an ever-changing tax environment.
Publication Date: August 2025
Designed For
Attorneys, CPAs, and Enrolled Agents.
Topics Covered
- Legislative Developments - Estate Tax Exemption Reset, Trump Accounts for Minors
- Case Law Opinions - WT Art Partnership LP v. Commissioner, Besaw v. Commissioner, Craig H. Welch & Another v. Commissioner of Revenue, Otay Project LP vs. Commissioner
- Treasury Releases - Treasury Decision 10031, Private Letter Ruling 202519005
- Client Planning Opportunities
Learning Objectives
- Identify recent legislative provisions and their impact on clients' estate and financial planning strategies, including potential changes in tax law due to congressional shifts
- Identify proposed and finalized tax regulations, weighing their advantages and disadvantages for taxpayers in estate and financial planning
- Identify key revenue rulings and case law decisions, assessing their implications on estate tax, fiduciary income tax, and overall tax compliance
- Explain how to develop strategic recommendations for clients seeking to minimize tax liability while aligning with their estate and financial planning objectives
- Explain how to adapt estate and financial planning strategies to navigate tax law uncertainty, ensuring compliance and optimizing tax-saving opportunities in light of legislative and regulatory changes
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of estate & financial planning.
Advance Preparation
None
