Navigate the expiring Tax Cuts and Jobs Act (TCJA) provisions from a personal finance planning (PFP) and tax perspective in this comprehensive 10-part video series, including related downloadable resources for each video.
In each video installment, accompanied by downloadable presentation slides, Bob Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, Partner — Keebler & Associates, LLP, takes a dive deep into essential topics such as gift splitting, double exemptions, clawbacks, advanced Roth conversions and more. This series is a key resource for Tax and PFP Section members seeking to deepen their understanding of specific topics related to the expiring TCJA provisions and the evolving tax landscape.
Curated videos for Tax and PFP Section members
A Refresher on Gift Splitting — Examine the topic of gift splitting, including tax benefits and strategies, with clear examples to help optimize gifting approaches.
The Income Taxation of Grantor Trusts — Explore the income taxation of grantor trusts with Bob as he covers key concepts, benefits and administrative powers, including the grantor’s ability to use trust income for personal benefit.
Advanced videos for PFP Section members
Using Private Annuities to Guarantee Cash Flow for Life — Explore how private annuities can provide guaranteed cash flow, using examples to illustrate their benefits. Delve into the tax implications and strategic insights for effective use
Understanding the Estate of Grace and its Progeny — Delve into the Grace case, reciprocal trust doctrine, and why it’s vital for 2024-2025, especially for clients creating SLATs.
Properly Designing SLATs and Dynasty Trusts to Work Together — Learn how to effectively advise clients that are designing spousal lifetime access trusts (SLATs) and dynasty trusts. Focus on key exemptions and gifting strategies to maximize benefits.
Understanding how to fund SLATs and avoid Smaldino — Understand how to fund SLATs, avoid Smaldino pitfalls, navigate gift splitting, ordering rules and estate tax strategies.
Related resource
Planning for tax changes — CPAs need to not only brace for tax law changes such as TCJA expiring provisions but also be proactive in planning for them. This resource hub is your go-to library for tools and guidance to navigate those changes.