New Income Tax Planning Strategies Using Non-Grantor Trusts Post-OBBBA

In the wake of the One Big Beautiful Bill Act (OBBBA), estate planning strategy discussions are expected to shift away from a focus on estate tax avoidance and toward broader planning benefits. In this webinar, Martin Shenkman explores how non-grantor trusts can help reduce taxable income, improve access to deductions, and optimize charitable giving for clients who may not benefit from traditional estate tax strategies. Through practical examples, financial advisors will learn how to integrate these tools into their planning toolkit. Special attention is given to tax bracket management, the 199A QBI deduction, SALT deduction maximization, charitable strategies, and the importance of post-OBBBA planning collaboration among advisors, attorneys, and CPAs.

In this webinar, advisors will learn how to:
- Identify the characteristics and tax treatment of non-grantor trusts compared to grantor trusts.
- Explain how non-grantor trusts can be used to enhance the SALT deduction, QBI deduction, and other tax provisions post-OBBBA and reduce income taxes.
- Analyze how charitable giving strategies can be optimized using non-grantor trusts under OBBBA rules.
- Evaluate client suitability and practical implementation considerations for non-grantor trust strategies, including cost, complexity, and compliance.
- Collaborate with clients, estate planning attorneys, and CPAs to evaluate or implement the inclusion of a non-grantor trust in a client’s estate plan.


Accessing the webinar:
You can find your custom link by accessing the email confirmations that have been sent to you via email from webinar.host@bigmarker.com. You can also find your individual sign-on link within the downloadable calendar invite for the webinar.

Continuing Education (CE): 1.5 Credits
For attendees who want to receive CE credit for designations managed by the CFP Board, IWI, and American College, we will report your attendance directly to these organizations within 72 hours as long as you enter your certification numbers during registration and attend the live session for at least 75 minutes.

For attendees who want to receive CE credit as an Investment Adviser Representative (IAR), we will report your attendance directly to FINRA within 72 hours as long as you enter your certification numbers during registration and attend the live session for at least 75 minutes. Additionally, Kitces Members must have purchased the IAR Add-on to have their CE reported to FINRA as an IAR.

For attendees who want to receive CE credit as a Certified Public Accountant (CPA), you must attend the live session for at least 75 minutes and complete all polls presented at the live event. A certificate will be provided to you for self-reporting to NASBA.

All attendees who meet the minimum attendance requirement of 75 minutes will also receive a completion certificate that you can use to report CE to other organizations. We don't report for state-level insurance licensing although some states may accept completion certificates if you self-report.

Recordings:
Non-Members: Those who are NOT Kitces.com Members will have access to the recording for 30 days. Though continuing education is available for the live session, the recording is not CE eligible. 

Kitces.com Basic & Premier Members: The video presentation and a recording of the live Q&A will be available on the Webinars page in the Members Section. Note: If you were not able to attend the live session for the full 50 minutes, successful completion of a quiz will be required in order to receive CE for viewing the RECORDED VERSION posted to the Members Section.