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  • videocam On-Demand Webinar
  • 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
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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John S. Kiely
Of Counsel
Blank Rome LLP

Mr. Kiely focuses his practice on advising high-net-worth individuals and families on a full range of estate planning and gift planning issues, including the preparation of wills, revocable trusts, spousal lifetime access trusts, grantor retained annuity trusts, life insurance trusts and qualified personal residence trusts. He frequently lectures on diverse estate planning topics, such as surveys of the estate and gift tax system, gift planning for qualified small business stock under Section 1202, the income tax aspects of estate planning, international estate planning, options for illiquid estates with significant estate tax liabilities, and proposed legislative and regulatory actions that could affect wealthy individuals and families.

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Credit Information

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


  • 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?