NYCPA President Kevin Matz will provide his annual overview of the most important estate-planning strategies covered at the Heckerling Institute on Estate Planning in January 2026.
Learning Objectives
- Upon completion of this course, you'll be able to:
- Describe the key provisions of the One Big Beautiful Bill Act affecting estate planning.
- Analyze estate planning strategies in light of the permanent $15 million estate and gift exclusion amount beginning January 1, 2026, and the IRS?s litigation position on GRATs in the Elcan case.
- Evaluate changes to the rules governing Qualified Small Business Stock (QSBS) under the new tax law.
Major Topics
- Key provisions of the One Big Beautiful Bill Act and their operational impact on estate planning strategies
- Estate planning under the permanent $15 million exclusion and IRS scrutiny of GRATs, including governance and compliance considerations
- Changes to QSBS rules and strategies to identify and address planning vulnerabilities under the new tax law