Post H.R. 1 Charitable and Trust Planning Strategies

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.

Key Topics

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

Learning Outcomes

• 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.

This event is CFP-eligible

Who Will Benefit

• 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

Bundle and Save

Bundle this session with the remaining four in the HR. 1 PFP MasterClass Series to access all 5 classes, earn 7 CPE credits, and receive a 25% discount compared to stand-alone pricing.

For a more comprehensive learning experience, combine the H.R. 1 PFP MasterClass Series with the HR. 1 Tax MasterClass Series — featuring 5 classes, 10 CPE credits, and a 20% discount off stand-alone course pricing.

Together, they form the H.R. 1 MasterClass Series Bundle: 8 classes, 15 CPE credits, and an additional 13% discount when purchased as a combined bundle.