Year-End Planning Through the Lens of H.R. 1

Overview

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.

Highlights

Plan for year-end

Understand impact of H. R. 1

Identify new opportunities

Prerequisites

Basic understanding of investment principles and knowledge of tax implications of holding investments in taxable accounts

Designed For

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

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.

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Robert Keebler, Surgent McCoy CPE, LLC

Leader Bios

Robert Keebler, Surgent McCoy CPE, LLC

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. He is the author of over 100 articles and columns and is the editor, author or co-author of many books and treatises on wealth transfer and taxation.

Return to Top