BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month February 24, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Estate Planning
  • schedule 90 minutes

2026 Gift Planning Strategies Under Current Tax Law

Balancing Income and Transfer Tax Benefits, Determining the Appropriate Gifting Strategy, Tax Basis Planning, and More

$297.00

This course is $0 with these passes:

CLE
CPE
ALL
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About the Course

Introduction

This CLE/CPE webinar will provide estate planners guidance on key gifting strategies for individuals and couples under current tax law and gift, estate, and generation-skipping transfer tax (GST) exemptions for 2026. The panel will discuss mechanisms for balancing income and transfer tax benefits, key gifting considerations, asset selection, and other critical items for estate planners.

Description

The gift, estate, and GST tax exemptions for 2026 are historically high and present significant tax-free gifting opportunities. Estate and trust counsel must reevaluate planning mechanisms for estates and trusts. A key focal point for an effective estate plan involves a critical analysis of gifting strategies and other related transactions under current tax law.

Gift and estate tax exemptions increased to $15 million for 2026 with married couples being able to transfer $30 million. For those who maximized lifetime gifts under previous limits, additional tax-free gifts may be made in 2026. This increase in exemptions has also been applied to GST as well. In addition, the annual exclusion amount has also increased for tax-free gifts up to $19,000 or $38,000 for a married couple splitting gifts.

Estate planning counsel must recognize available gifting techniques and determine if they are appropriate to avoid unintended tax liability while also maintaining the client's intent. Understanding the advantages and potential ramifications of making gifts and transfers during life and other methods will ensure adequate planning for an estate.

Listen as our panel discusses effective balancing of income and transfer tax benefits, key gifting considerations, asset selection, and other critical items for estate planners.

Presented By

Kirk Hoopingarner
Partner
Quarles & Brady LLP

Kirk Hoopingarner guides high-net-worth families and individuals on all facets of wealth planning and philanthropy. He counsels them on all aspects related to the management and transfer of wealth and has extensive experience in sophisticated charitable planning, both for individual donors and charitable organizations. Kirk is also the leader of the firm’s Tax-Exempt Organizations group. His experience includes:


  • Charitable gifting techniques
  • All types of trusts used in family wealth management and transfers
  • Business succession planning
  • Family limited partnerships and limited liability companies
  • Federal and state estate and gift tax planning

For over 35 years, Kirk has advised families in the administration and transfer of wealth, always aiming to ensure the plans preserve and grow their wealth and minimize its reduction by taxes, administrative costs, and litigation. Many of his clients are multi-generation families, often counseling grandchildren of clients he started representing in the late 1980s. He also counsels on charitable giving to increase tax savings while improving the impact and accountability of donations. Kirk has frequently counseled charitable organizations in the administration of charitable giving and assisted in enhancing planned giving programs.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, February 24, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Key gifting considerations under current tax law

II. Determining the appropriate gifting strategy

III. Gifting to minimize income taxes

IV. Gifting to minimize transfer taxes

V. Best practices and other planning options

The panel will discuss these and other key issues:

  • What are the critical gifting considerations under current tax law?
  • What are the items to consider when determining the appropriate gifting strategy?
  • What options are available to minimize income taxes?
  • How do you ensure optimum tax basis planning?
  • What options are available to minimize transfer taxes?
  • How can trusts be utilized to protect gifted property from creditors and divorce claims?
  • What are various ways to make gifts to minor beneficiaries?

Learning Objectives

After completing this course, you will be able to:

  • Recognize critical gifting considerations under current tax law
  • Identify items that must be considered when determining the appropriate gifting strategy
  • Ascertain what options are available to minimize income taxes
  • Understand how to ensure optimum tax basis planning
  • Ascertain what options are available to minimize transfer taxes


  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and sole proprietorships, qualified business income, net operating losses and loss limitations; familiarity with net operating loss carry-backs, carry-forwards and carried interests.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .