product-image
H.R. 1 Master Class Plus: Turning Guidance to Action
Personal Financial Planning
Webcast

H.R. 1 Master Class Plus: Turning Guidance to Action

As H.R.1 (OBBBA) evolves, Master Class Plus readies CPAs for success. Session 1 covers IRS updates on 2026 planning, including qualified tips, overtime deductions, international tax changes, and more.

$55 - $85
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

Date

Jan 26, 2026

NASBA Field of Study

Taxes

Level

Update

CPE Credits

1.5

Instructor

Cory Perry, Mark Gallegos, Robert S. Keebler

Availability

3 months

Product Number

WC5195964

 View  
 Business & partner 
Product Details

As H.R. 1, P.L. 119-21, commonly referred to as OBBBA, evolves, Master Class Plus webcasts can help busy CPAs stay ahead with concise, practical updates that connect directly to client needs and planning decisions.

The first session offers a clear overview of recent IRS guidance and developments shaping 2026 tax planning for individuals and businesses.

Building on the Tax and PFP Master Class series, it highlights:

  • Changes around qualified tips, overtime deductions, and passenger vehicle loan rules
  • The new Sec. 25F credit
  • International tax updates
  • HSA accounts
  • Broader planning opportunities

Participants will walk away with actionable insights on compliance, transitional rules, and client‑ready talking points to guide planning conversations for the upcoming tax year.

Key Topics

  • Qualified tips and overtime — Notices 2025‑69 & 2025‑62
  • Specified passenger vehicle loans — Notice 2025‑57
  • Sec. 25F Credit for SGOs — Eligibility and calculations
  • International Update: 898(c)(2) Repeal, Dividends, PTEP, Sec. 250 FDDEI
  • Trump accounts — Notice 2025‑68 & Draft Form 4547
  • HSA changes — Notice 2026‑05 & 2026 Planning
  • 2026 planning playbook — Client‑facing talking points

Learning Outcomes

  • Interpret IRS guidance on qualified tips, overtime deductions, and penalty relief under Notices 2025-69 and 2025-62.
  • Apply transitional rules for specified passenger vehicle loans under Notice 2025-57.
  • Recognize the new Sec. 25F credit for contributions to scholarship-granting organizations (SGOs).
  • Analyze international tax updates, including repeal of Sec. 898(c)(2), dividend transition rules, PTEP distribution treatment, and Section 250 FDDEI guidance.
  • Determine new Trump account provisions under Notice 2025-68 and related draft Form 4547.
  • Recall HSA account changes under Notice 2026-05.
  • Identify planning opportunities for 2026.
  • Determine strategic planning approaches based on recent IRS notices and anticipated changes.

Who Will Benefit

CPAs, tax practitioners, sole proprietors, small firms, owners, medium firms.

Credit Info
CPE Credits
1.5
NASBA Field of Study
Taxes
Level
Update
Prerequisites
Basic understanding of H.R. 1 provisions
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
1.5 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
$85.00
AICPA Members
$69.00
CIMA Members
$69.00
PFP Section Members
$55.00
Tax Section Members
$55.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Speakers
Cory Perry
CPA
Cory Perry, CPA, is a Principal of International Tax at the Washington National Tax Office of Grant Thornton. He consults on various international and transactional tax matters, including cross-border restructuring and financing, subpart F, global intangible low-taxed income, foreign tax credit planning, Pillar 2 and global tax strategy. Cory’s work focuses on international quantitative consulting, as well as consulting services for mergers and acquisitions. He has significant experience performing earnings and profits studies and foreign tax credit studies for companies ranging up to large public and private clients, including Fortune 100 companies. Cory has written, spoken and lectured on a wide variety of topics including tax reform, subpart F, global intangible low-taxed income, section 367, and financial statement implications for U.S. multinationals. In addition to his work at Grant Thornton, Cory is chair of the AICPA’s International Tax Resource Panel and its OECD Task Force, where he helps guide the profession’s engagement with emerging international standards.
Mark Gallegos
CPA, MST
Mark Gallegos, CPA, MST, is a tax partner on Porte Brown’s accounting and consulting services team in the Elgin, Ill., office. He has more than 25 years of experience and spends a great deal of time advising, speaking, and writing about international tax, mergers & acquisitions and credits and incentives. Gallegos has been entrenched in the intricacies of tax legislations and impending changes. Gallegos co-hosts a recurring webinar series on the topic and regularly speaks on tax legislation and other tax topics. Prior to joining Porte Brown LLC, Mark worked for two national accounting firms focusing on middle market clients. He has extensive experience working with closely held companies and providing tax strategies for a wide range of industries. Mark’s expertise and background on various tax issues enable him to excel in providing superior quality service to clients.
Robert S. Keebler
CPA/PFS, MST, AEP (Distinguished)
Robert S. Keebler, CPA, MST, AEP (Distinguished) 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. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 150 favorable private letter rulings including several key rulings of "first impression". 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. The latest book Robert has co-authored: 2012 Estate Planning – Tax Planning Steps to Take Now, is now available in both electronic and paper back format. Mr. Keebler has recently been quoted in The New York Times in an article titled: "The 1040 Blues" where he provided insight on capital gains tax.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Ratings and reviews

Cancellation Policy
View our Cancellation policy here

Related content

    This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

    About|Terms & Conditions|Accessibility|Privacy Policy|Contact|Help|Site Map

    CA Do Not Sell or Share My Personal Information

    }