About the Course
Introduction
This CLE/CPE webinar will provide trusts and estates attorneys and advisers with critical planning considerations in light of the recent changes and expansions of the Tax Cuts and Jobs Act (TCJA) by the One Big Beautiful Bill Act (OBBBA). The panel will discuss the impact of the OBBBA, planning for gift and estate tax exemption changes, estate planning strategies to consider, and other key issues.
Description
Under current tax law, individuals can leave their heirs and other non-spousal beneficiaries up to $15 million at death for 2026 as provided under the recently enacted OBBBA, minus any prior gifts made during life, without federal estate tax liability. Counsel must carefully consider planning strategies and estate plan modifications under current gift and estate tax exemptions.
Trusts and estates counsel must revisit clients' estate plans to ensure the implementation of strategies to achieve their goals. Clients can accomplish this by a variety of methods, such as making gifts to utilize the current estate/gift tax exemption, using the unlimited marital deduction, charitable bequests, and other options. The goal is to reduce the value of the estate to minimize or avoid estate taxes. Generally, lifetime gifts are more tax efficient than transfers at death.
Many estate planning strategies for high net worth clients seek further tax savings by reducing the amount of the gift for tax purposes. The use of "net, net gift," GRATs, IDGTs, or other tools may produce substantial estate tax savings.
Listen as our panel discusses key considerations under OBBBA, estate planning strategies to consider, and other key issues.
Presented By
Ms. Fournaris advises clients on estate, tax, and generational wealth planning. High-net-worth individuals, multigenerational family groups, entrepreneurs, and owners of privately held businesses are among her clients. A significant portion of her time is devoted to working with women business owners, as well as women who control their family’s wealth. Ms. Fournaris' practice includes advising clients on trusts, tax planning, philanthropic and charitable giving, and estate planning.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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CPE credit is not available on recordings.
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BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
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Date + Time
- event
Thursday, January 29, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Estate tax considerations for planners
II. Impact of estate tax exemptions under OBBBA
A. Planning for those without available exemptions
B. Gift vs. estate tax effective rates
C. Net, net gifts
D. GRATs and IDGTs
III. State law considerations
IV. Planning tips and best practices for trusts and estates counsel
The panel will review these and other key issues:
- What gifting strategies are available to limit or minimize gift and estate taxes?
- How can net, net gifts be used as a planning tool?
- What are the challenges of using GRATs and IDGTs?
Learning Objectives
After completing this course, you will be able to:
- Ascertain key planning considerations in light of current estate tax exemptions
- Understand what gifting strategies are available to limit or minimize gift and estate taxes
- Recognize how net, net gifts can be used as a planning tool
- Identify key tax challenges of using GRATs and IDGTs
- 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 individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.
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.
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 .
