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Strategies for Estate and Charitable Planning in the Wake of the “OBBBA 2025” Tax Act
OVERVIEW As we move into 2026, estate planning attorneys face an evolving landscape shaped by recent tax legislation and new or shifting incentives for different types of estate and gift tax planning and income tax planning. In this one-hour session, attorney Jeff Dible (Frost Brown Todd) will guide you through various potential tax planning strategies to help you best direct your clients.
A practical breakdown of parts of the 2025 Tax Act (H.R. 1) that was signed into law on July 4, 2025 — what it means for gift, estate, and generation-skipping transfer taxes and how to optimize lifetime and testamentary planning.
Estate, gift, and GST tax rules that have not changed.
A simple method for separating the clients who still have realistic exposure to the federal estate tax from the clients who don’t have exposure.
The wide array of types of trusts, gifting strategies, and installment sale strategies that will still work.
Despite the “permanent” extension of the maximum lifetime estate tax exclusion amount into 2026 and beyond, some reasons why high-net-worth clients do not have unlimited time in which to procrastinate and why using estate-tax-minimizing strategies sooner will produce more savings than acting later.
Why many experts are recommending extensive use of non-grantor trusts to receive gifts from high-net-worth clients.
Important new changes to the income tax deduction claimable for charitable gifts made in 2026 or later years.
Expansion or extension of the section 199A Qualified Business Income deduction, the section 1202 gain exclusion for Qualified Small Business Stock, and the capital gain tax deferral for investments in Qualified Opportunity Funds / Zones.
New or expanded opportunities for making gifts to section 529 college savings or prepaid tuition accounts, to ABLE accounts, and “Trump accounts” under new section 530A.
Considerations for business owners, family offices, and high-net-worth clients.
Practical takeaways and key action items for client reviews in 2026
Join us to sharpen your estate planning toolkit and give your clients not just reactive compliance, but proactive design for lasting legacy and tax efficiency.
1 CLE
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