Estate Planning After OBBBA … Turning Theory into Practice
Join Michael Miranda for an exciting discussion on what can be done in 2026 and beyond to assist clients in developing an appropriate estate action plan. The “permanent” increase to 15M in basic exclusion amount provides estate tax planning opportunities for middle (less than $15M estates) and high-net-worth client. Many wealthy and not-so wealthy taxpayers need to consider what actions they should take with respect to large gifts and other lifetime planning strategies. Clients will be best served by consideration of planning techniques or series of techniques designed to maximize estate tax reduction and still maintain as much control of their remaining assets. After this webinar you will be able to: – Proactive estate planning for medium and high-net-worth families in utilizing the $15M basic exclusion amount after OBBBA – Understand special trust arrangements that achieve effective estate planning – Focus on the “portability” election for married couples – Review planning techniques for clients with closely held businesses – Understand policy and long-term considerations (i.e., future claw back risk) – Understand the possible changes in the estate basic exclusion amount and appropriate estate planning strategies Opinions expressed by Mr. Miranda are solely his own and do not necessarily express the views or opinions of TaxAct Professional.