Rethinking Estate Planning After H.R. 1 for CPAs and Advisers

Personal Financial Planning

Webcast

Rethinking Estate Planning After H.R. 1 for CPAs and Advisers

Now that estate planning exemptions are relatively permanent, the focus of estate planning is shifting for some clients. See how life insurance, portability, and gifting apply in this new environment.

$75 - $109

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

Format

Webcast

Date

Dec 04, 2025

NASBA Field of Study

Specialized Knowledge

Level

Intermediate

CPE Credits

1.5

Instructor

Steve Siegel

Availability

3 months

Product Number

WC5040545

View

Business & partner

Part of a discounted

Product Details

This webcast will focus on appropriate planning under H.R. 1, commonly known as OBBBA, for moderately wealthy and high-net-worth clients.

We’ll cover planning for spouses and business owners, including recent key cases, as well as life insurance strategies.

The session will also address the shift from traditional estate tax planning to estate, trust, and gift techniques that focus on income tax basis planning, which is now relevant for a broader range of clients.

Key Topics

OBBBA, HR 1, estate planning, gifting, Trusts, UHNW clients, HNW, portability

Learning Outcomes

Distinguish the estate, gift, and trust changes included in H.R. 1.
Determine the best overall approach to planning for clients at different levels of wealth.
Analyze numerous specific planning techniques to decide which will work best for specific clients.

Who Will Benefit

CPAs in public practice or industry
Tax advisers and planners
CPA personal financial planners
Firm leaders seeking to enhance advisory services
Non-CPA financial advisers

Bundle and Save

Bundle this session with the remaining four in the HR. 1 PFP MasterClass Series to access all 5 classes, earn 7 CPE credits, and receive a 25% discount compared to stand-alone pricing.

For a more comprehensive learning experience, combine the H.R. 1 PFP MasterClass Series with the HR. 1 Tax MasterClass Series — featuring 5 classes, 10 CPE credits, and a 20% discount off stand-alone course pricing.

Together, they form the H.R. 1 MasterClass Series Bundle: 8 classes, 15 CPE credits, and an additional 13% discount when purchased as a combined bundle.

Credit Info

CPE Credits

1.5

NASBA Field of Study

Specialized Knowledge

Level

Intermediate

Prerequisites

Fundamental knowledge of the new H.R. 1 tax bill, commonly referred to as OBBBA.

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

$109.00

AICPA Members

$89.00

CIMA Members

$89.00

PFP Section Members

$75.00

Tax Section Members

$75.00

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)

Speakers

Steve Siegel

JD, LLM

Steven G. Siegel, JD, LLM, is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices, and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States. Mr. Siegel is the author of many books, including The Grantor Trust Answer Book (2024, Leimberg Information Services, Inc.); The Adviser’s Guide to Financial and Estate Planning (AICPA 2024, formerly The CPA’s Guide to Financial and Estate Planning); co-author, Income Taxation of Trusts and Estates (2nd edition, Carolina Press 2023); Federal Fiduciary Income Taxation (Foxmoor 2020); and Federal Estate and Gift Taxation (Foxmoor 2016). In conjunction with numerous tax planning lectures he has delivered for the National Law Foundation, Mr. Siegel has prepared extensive lecture materials on the following subjects: The Secure Act; Planning for the 99%; Planning for An Aging Population; Business Entities: Start to Finish; Preparing the Audit-Proof Federal Estate Tax Return; Business Acquisitions: Representing Buyers and Sellers in the Sale of a Business; Dynasty Trusts; Planning with Intentionally-Defective Grantor Trusts; Introduction to Estate Planning; Intermediate-Sized Estate Planning; Social Security, Medicare and Medicaid: Explanation and Planning Strategies; Subchapter S Corporations: Using Trusts as Shareholders; Divorce and Separation: Important Tax Planning Issues; The Portability Election; and many other titles. Mr. Siegel has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business, and estate planning topics on behalf of numerous organizations, including The Heckerling Institute on Tax Planning, The Notre Dame Tax Institute, CCH, National Law Foundation, AICPA, Investments and Wealth Institute, Yale School of Management, Chicago Booth Business School, Western CPE, the National Society of Accountants, Cohn-Reznick, Foxmoor Education, many state accounting societies and estate planning councils, as well as in-house training on behalf of private companies. He has served as an adjunct professor of law in the Graduate Tax Program (LLM) of the University of Alabama, Seton Hall, and Rutgers University law schools. Mr. Siegel holds a bachelor’s degree from Georgetown University (magna cum laude, Phi Beta Kappa), JD from Harvard Law School, and LLM in taxation from New York University School of Law.

Accessibility

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