This session will equip personal financial planners with actionable insights for 2025 year-end planning in light of H.R. 1, commonly referred to as OBBBA. We’ll explore how to capture new opportunities introduced by the legislation, including:
The 0.5% charitable floor
The SALT deduction phaseout
The senior deduction phaseout You’ll learn how to:
Rethink itemized deductions, Roth conversions, and charitable contributions
Optimize funding of tax-advantaged accounts like retirement plans and 529s
Strategically harvest gains and losses We’ll also cover planning considerations for:
Opportunity Zones (OZs)
Forced recognition events
Future rollovers
The use of non-grantor trusts to shift income, increase the Section 199A deduction, and enhance the SALT benefit Whether you advise individuals, families, or trusts, this webinar will help you close out the year with clarity and compliance.
Learning Objectives
Apply actionable insights into 2025 year-end planning.
Analyze charitable contributions, including the .5% floor.
Calculate itemized deductions.
Determine planning considerations for Opportunity Zones.
Distinguish the senior deduction and SALT phaseouts.
Apply funding of tax-preferred accounts like retirement and 529 plans.
Determine the use of non-grantor trusts in high-income scenarios.
Analyze harvesting gains and losses.
Major Topics
Plan for year-end
Understand impact of H. R. 1
Identify new opportunities
CPE Credits Available
2 CPE Credits
2
Specialized Knowledge
Things to Know About This Course
Course Level
Intermediate
Professional Area of Focus
Legislative & Regulatory
Prerequisites
Basic understanding of investment principles and knowledge of tax implications of holding investments in taxable accounts
Advanced Preparation
None
Intended Audience
Tax professionals who serve individual clients
CPA financial planners and other professional financial planners
Practitioners who provide tax, retirement, estate, investment, and/or risk management planning services
