BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month November 17, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

The Impact of OBBBA on Trusts and Estates: New Planning Opportunities

Permanence of the Higher Exemption, Increased SALT Cap, Sec 1202 QSBS, Itemized Deductions

$197.00

This course is $0 with these passes:

CPE
ALL
  1. keyboard_arrow_leftBack
BarbriPdBannerMessage

Description

Most notably, OBBBA eliminated the Tax Cut and Jobs Act's (TCJA) sunset of the substantially higher estate exemption and raised the exemption to $15 million ($30 million for married couples), beginning in 2026, indexed for inflation. This temporary surety of the historically high exemption reinforces the need for gifting strategies and income tax planning in taxpayers' estate plans. 

New provisions in OBBBA offer significant opportunities to minimize tax liability for certain trusts and their beneficiaries. These include capital gain deferrals and elimination utilizing Section 1202 Qualified Small Business Stock (QSBS), the increase in the SALT cap to $40,000, and 199A QBI deductions. These benefits can significantly reduce taxes paid by eligible trusts. Trust and estate advisers need to understand how to incorporate the new OBBBA provisions into taxpayers' trust and estate plans.

Listen as our panel of astute wealth transfer professionals explains applying OBBBA provisions to trust and estate plans to minimize overall tax obligations. 

Presented By

Griffin H. Bridgers

Mr. Bridgers' practice encompasses all areas of private wealth and family business. In addition to estate planning and estate administration, he is experienced in mergers and acquisitions, taxation, business transactions, franchising, commercial contracts, asset protection, executive compensation, employee benefits, qualified and non-qualified retirement plans, and nonprofit organizations. He counsels closely-held and family businesses, and nonprofit organizations, with their planning, succession, and liquidity needs in a variety of industries including tech, restaurant and retail, healthcare, manufacturing, construction, real estate, financial services, consulting, and professional staffing.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Tim Harden
Tax Senior Manager
Gatto Pope & Walwick, LLP

Mr. Harden works with estates, trusts, and individuals to provide tax-saving strategies and compliance services. He has an extensive background in the field of trust, estate, and gift tax, including probate, asset protection, and complex trust and estate planning with tax compliance. Prior to shifting his focus to public accounting, Mr. Harden practiced as an attorney in this area for roughly 16 years. He is a CPA licensed in California and Michigan. Mr. Harden holds undergraduate and law degrees from the University of Michigan and a Master of Laws (LL.M.) in Taxation from Wayne State University. He is a member of the AICPA, CalCPA, MICPA, and the State Bar of Michigan, and he is admitted to practice before the U.S. Tax Court.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

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

Date + Time

  • event

    Monday, November 17, 2025

  • schedule

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

I. Impact of OBBBA on trust and estates

II. Permanence of the higher unified estate and gift tax exemption

III. Increased SALT deduction limits

IV. 199A QBI deductions

V. Section 1202 QSBS

VI. Itemized deduction limitations for estates and trusts

VII. Grantor trusts and OBBBA

VIII. Planning strategies

The panel will cover these and other critical issues:

  • Incorporating new OBBBA provisions in trust and estate plans
  • The impact of OBBBA on grantor trusts
  • Itemized deduction limitations for estates and trusts
  • Utilizing Section 1202 Qualified Small Business Stock to minimize tax

Learning Objectives

After completing this course, you will be able to:

  • Identify key OBBBA provisions impacting trusts and estates
  • Determine tax strategies to mitigate overall tax obligations of trusts and their beneficiaries
  • Decide which trusts are eligible for 199A QBI deductions
  • Ascertain how trusts can benefit from the higher SALT cap
  • 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 estate, gift and trust taxation including various trusts types, the unified credit, and portability.


BARBRI 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 Strafford-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 .