An Estate Planner’s Guide to the One Big Beautiful Bill Act

The OBBBA introduces significant changes, including increased transfer tax exemptions and various individual income tax provisions. Many of its most notable impacts are in the realm of charitable and business planning. AFS Partner Kevin Matz will be part of a panel that will provide a detailed analysis of the changes that estate and tax planning professionals need to know about, which special focus on the new tax law’s impact on charitable deductions, the taxation of charitable organizations, qualified small business stock, and qualified opportunity zone funds.

Attendees will receive a timely and practical breakdown of the provisions most relevant to their practices, ensuring they are well-prepared to advise their clients effectively.

Key Topics:

• Estate and gift tax changes under the OBBBA
• New incentives for saving and investing including expansion of section 529 plans
• Impact on deductions
• Changes in income tax charitable deduction rules
• Expanding the benefits of qualified small business stock and liberalizing the thresholds for qualifying
• Making permanent the availability of qualified opportunity zone funds and the forthcoming “tranche 2”