Surgent's 2026 Tax Changes and Year-end Planning Opportunities

Overview

This two-hour program examines the most important planning strategies that apply as the OBBBA changes are integrated into the current tax system. It will cover individual and business tax planning strategies that apply for 2026 and later. The program also highlights year-end and longer-term planning opportunities, including strategies that may require action in 2026 to maximize tax benefits in future years. Practical examples will illustrate how practitioners can incorporate the OBBBA changes into tax planning for individuals, closely held businesses, investors, and pass-through entities.

Highlights

• Analyzing the benefits of making a Roth conversion and contributing to a traditional IRA
• HSAs in retirement planning
• Estate planning after OBBBA’s changes
• Utilizing a family trust
• Depreciation and capital expenditure planning
• Section 163(j) and planning to incur additional debt
• Planning in light of OBBBA changes to Section 1202
• Taking advantage of the SALT deduction
• Pass-through entity tax planning considerations
• Expensing domestic research and experimental expenditures
• Deducting business losses
• Taking advantage of new opportunity zone legislation

Prerequisites

None

Designed For

Accounting and finance professionals who advise clients regarding OBBBA changes and associated planning opportunities

Objectives

• Understand relevant tax planning strategies for individuals and pass-through entities that apply in 2026 and later years
• Apply new OBBBA changes and relevant planning options associated with those changes

Preparation

None