Estate Planning After OBBBA - Turning Theory into Practice
Author: Michael Miranda
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
The OBBBA legislation has reshaped estate planning opportunities, creating a new era for tax professionals and advisors. With the basic exclusion amount set at $15 million, proactive planning is essential for high-net-worth and even moderately wealthy clients.
This course will guide you through strategic techniques to maximize estate tax savings while maintaining client control over assets. From lifetime gifting strategies to portability elections and anti-clawback regulations, you’ll learn how to turn theory into actionable plans. Join us to gain practical insights and help your clients make informed decisions before the next legislative shift.
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
Publication Date: January 2026
Designed For
All tax professionals who desire a better understanding of the tax and estate planning strategies available for their wealthier clients.
Topics Covered
- Strategic Adaptations for Estate Planning
- Asset Protections Trusts
- Special needs Trusts
- Irrevocable Life Insurance Trusts
- Intentionally Defective Grantor Trusts
- Qualified Terminable Interest Property Trusts
- Qualified Personal Residence Trusts
- Grantor Retained Annuity Trusts
- Charitable Trusts
- IRC §645
- Form 8855
- Use of an Estate’s Fiscal Year
- Form 1041
- Form 706
- Form 709
- Final regulation on “Anti-Claw” back of the utilization of the basic exclusion amount
- Portability election for the Deceased Spousal Unused Exemption (DSUE)
Learning Objectives
- Develop proactive estate planning strategies using the $15M basic exclusion amount
- Apply portability elections for married couples effectively
- Evaluate trust arrangements for asset protection and tax efficiency
- Analyze planning techniques for clients with closely held businesses
- Assess policy considerations, including future clawback risks
- Adapt estate planning strategies to potential changes in exclusion amounts
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
A general understanding of trust and estate taxation
Advance Preparation
None
