Recent legislative changes under House Resolution 1 (H.R. 1), commonly referred to as the Opportunity for a Better Budget Balance Act (OBBBA), have significantly reshaped estate and trust planning strategies for individuals, families, business owners, and high-net-worth clients. Tax professionals must now balance evolving estate tax rules, income tax considerations, portability elections, gifting strategies, and trust planning techniques while helping clients preserve wealth and maintain long-term tax efficiency.
This webinar is designed to provide tax professionals, financial advisors, and estate planning practitioners with a practical understanding of the estate and trust planning opportunities created by H.R. 1 and the latest federal tax law changes affecting the 2026 planning environment.
Participants will learn how updated estate, gift, and trust provisions influence planning decisions for married couples, business owners, and clients across varying wealth levels. The session will also examine portability, income tax basis planning, gifting strategies, life insurance applications, and post-mortem planning opportunities designed to improve long-term tax outcomes.
Through practical examples, planning scenarios, real-world case studies, and compliance-focused instruction, attendees will strengthen their ability to advise clients confidently while integrating current estate and trust planning strategies into their professional practice.
IRS CPE Credits: 2.0 TAX
Location: Virtual / Online
Delivery Method: Group Internet-Based
IRS Course ID: DFFSC
Attendance Requirement: Yes
Session Duration: 120 Minutes
Includes: Case Studies, Practical Planning Examples, and Live Q&A with the Presenter
Reference Materials: PowerPoint Presentation Included
Overview of H.R. 1 (Opportunity for a Better Budget Balance Act) and its impact on estate planning
Current estate, gift, and trust provisions under federal tax law
Understanding estate planning changes affecting 2026
Strategic planning approaches for different wealth levels
Estate planning considerations for:
Income tax basis planning strategies
Lifetime gifting techniques and tax-efficient wealth transfers
Portability election rules and planning opportunities
Planning strategies for married couples
Estate and succession planning considerations for business owners
Trust planning under the latest federal tax law changes
Advanced life insurance applications in estate planning
Balancing estate tax planning with income tax planning
Post-mortem estate planning opportunities
Recent court rulings affecting estate and trust planning
Common estate planning mistakes and compliance considerations
Best practices for developing comprehensive estate plans
Practical case studies involving estate and trust planning
Strategies for preserving wealth while minimizing tax exposure
Certified Public Accountants (CPAs)
Enrolled Agents (EAs)
Tax Attorneys and Estate Planning Attorneys
Financial Advisors and Wealth Management Professionals
Compliance Officers
Business Owners and Corporate Executives
Trust Officers and Fiduciary Professionals
Tax Preparers and Tax Advisors
Accounting Professionals serving estate planning clients
Professionals involved in estate, gift, and trust taxation
Anyone seeking practical guidance on estate planning after H.R. 1 and the latest estate tax law changes