This course is part of the Las Vegas, NV – December 2025 Conference. Click the link below to view the conference page.
$399.00
Availability: 10 in stock
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Taxes
Event Date: December 11, 2025 9:30 am
Course Level
Intermediate
Format
Conference
Course Description
The legislative landscape has shifted with the passing of the OBBBA 2025, creating a new set of rules, opportunities, and pitfalls for tax and financial advisors. This critical course, led by Steven Siegel, JD, LLM, provides a comprehensive analysis of the new law and its profound impact on client planning strategies.
Move beyond the headlines and into practical application. We will decode the permanent changes to income, estate, and gift tax provisions, including the heightened $15 million exemption and the new, complex phase-ins for SALT, charitable, and itemized deductions. The curriculum provides a strategic framework for adapting to this new environment, with a sharp focus on actionable techniques: navigating the treacherous new phaseouts for Roth conversions and senior deductions, leveraging enhanced Opportunity Zones and QSBS rules, and executing advanced basis-building strategies using powers of appointment and non-grantor trusts. Equip yourself to provide forward-looking, value-added counsel that protects client assets and optimizes their financial position under this new regime.
Learning Objectives
Upon completion of this course, participants will be able to:
- Analyze the key provisions of the OBBBA 2025, including the permanent estate tax exemption, changes to SALT and charitable deductions, and the introduction of new credits, to assess their impact on a client’s overall tax liability.
- Develop strategic Roth conversion plans that navigate the new MAGI phaseouts for the senior deduction and SALT limitation to avoid effective marginal tax rates exceeding 45%.
- Evaluate new planning opportunities within the revised rules for Opportunity Zones, Qualified Small Business Stock (QSBS), and Pass-Through Entity Taxes (PTET) to maximize client benefits.
- Apply advanced basis-planning techniques, such as the strategic use of general powers of appointment and upstream gifting, to secure a step-up in basis for assets held in trust or gifted during life.
- Formulate updated estate and income tax plans that shift focus from pure transfer tax avoidance to the strategic use of non-grantor trusts, flexible trust provisions, and entity structuring to optimize for the new law.
Course Specifics
25CLasVegasDec-LE424735
None
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02749-25-I
IRS Federal Tax Law Credits: 2
CFP Provider Number: 3199
CFP Course Number: 343545
CFP Credits: 2
CTEC Course Number: 2071-CE-02193
CTEC Federal Tax Law Credits: 2
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
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. Steven is the author of many books, including: The Grantor Trust Answer Book (2018 CCH); The Adviser’s Guide to Financial and Estate Planning(AICPA 2019); Federal Fiduciary Income Taxation (Foxmoor 2019); and Federal Estate and Gift Tax (Foxmoor 2016). He is also a co-author with Richard Oshins, Esq. of The Anatomy of the Perfect Modern Trust, Estate Planning Magazine January and February 2016. In conjunction with numerous tax-planning lectures he has delivered …