About the Course
Introduction
This CLE/CPE course will provide estate planners and advisers guidance on key challenges and planning considerations when incorporating private equity and qualified opportunity zone (QOZ) investments in estate planning after the One Big Beautiful Bill Act (OBBBA). The panel will discuss the current regulatory and tax framework around QOZs, including recent changes and developments ushered in under OBBBA, and explore effective transaction structures and estate planning techniques to manage both tax and non-tax issues.
Description
If properly structured, investors in QOZ funds have tremendous estate planning opportunities for their interests under current tax law. Estate planners and advisers must understand applicable tax rules in order to assist clients in deferring capital gains, increasing basis in long-term investments, and utilizing available estate planning methods to avoid any adverse tax implications.
This program will address the rules that trusts and estates counsel, and other estate planning and financial advisers, need to know in implementing a plan that involves investments in QOZ funds after OBBBA, which permanently extends the QOZ program scheduled to sunset on Dec. 31, 2026. Special attention will be paid to the practical application of these rules, including state-specific decoupling considerations, and what estate and financial planners need to know about these specialized rules. The panel will also address how investments in QOZ funds may fit within the panoply of estate planning techniques that are commonly employed to facilitate the transfer of wealth, such as GRATs and installment sales to grantor trusts, and carried interest planning considerations when representing the fund manager that is sponsoring the QOZ fund.
Listen as our experienced panel discusses estate planning challenges for QOZ fund investments. The panel will discuss planning techniques that take advantage of wealth transfer opportunities while avoiding unintended adverse tax consequences.
Presented By
Mr. Janowsky tailors wealth transfer plans to each client’s objectives, always mindful that clients’ non-tax goals for their families, businesses, and philanthropic interests are the driving force behind any plan. He regularly implements sophisticated lifetime and testamentary wealth transfer techniques and advises fiduciaries and beneficiaries in the administration of trusts and estates. Mr. Janowsky also reviews and performs tax compliance, and has represented clients before state and federal tax authorities. He represents fiduciaries and beneficiaries in litigated matters in state court as well.
Mr. Matz, Partner at ArentFox Schiff focuses on domestic and international estate and tax planning, estate administration, and related litigation. He counsels clients on wealth transfer planning; drafting wills and trusts; gift, estate, income, and generation-skipping transfer tax planning and tax return preparation; charitable gift planning; probate proceedings and estate administration; and associated litigation as well as corporate counseling. Mr. Matz has advised clients on entity and succession planning, including use of family limited partnerships, use of grantor retained annuity trusts, transfers to irrevocable trusts involving complex valuations, qualified personal residence trusts, irrevocable life insurance trusts, and the use of charitable remainder trusts, charitable lead trusts, and private foundations to further family planning and philanthropic objectives. He also counsels clients on family office structuring, and co-chairs ArentFox Schiff’s Family Office Industry Group.
Ms. McLaughlin assists clients with general estate planning, including wills and trusts, lifetime gift planning, estate administration, tax-efficient wealth transfer planning, and charitable planning. Before joining ArentFox Schiff, she was a financial advisor with a registered investment advisory firm. Drawing on this experience, Ms. McLaughlin understands how the estate plan fits within a client’s overall financial strategy. She was also an associate in the New York office of an elite international law firm. Ms. McLaughlin is a combat veteran as well, serving five years in the United States Army.
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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, July 30, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. OBBBA rules
II. Applicable income, estate, and gift tax rules and issues, including income in respect of a decedent upon death (IRD)
III. Use of grantor trusts and other applicable estate planning techniques, including GRATs, and planning for no step-up in basis upon death due to IRD
IV. Valuation issues and special rules
V. Best practices and other challenges for estate planners
The panel will review these and other key issues:
- What is the impact of OBBBA on estate planning for QOZ interests?
- What are the income, estate, and gift tax ramifications of investing in QOZ funds?
- What are the available planning techniques for QOZ fund investors and fund managers?
- How can GRATs and defective grantor trusts, among other estate planning techniques, be utilized to minimize taxes, and what are the challenges?
- What are the valuation issues and their impact on overall planning?
Learning Objectives
After completing this course, you will be able to:
- Identify the income, estate, and gift tax ramifications of QOZ and private equity interests
- Understand key tax planning techniques for fund managers and limited partners
- Ascertain how GRATs, CLATs, and defective grantor trusts can be used to minimize taxes
- Recognize key valuation issues and their impact on overall planning
- 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 at mid-level within the organization, preparing complex tax forms and schedules, supervising other preparers/accountants. Working knowledge and understanding of tax credits, sourcing rules; foundational knowledge of basis calculations and capital gains tax.
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 .
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