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Tax

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4.56

OBBBA Tax Reform: The Big Changes You Need to Know

Credits Available
Credit Status Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Pennsylvania CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Virginia CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
OnDemand
5 hours 58 minutes
Joseph Mandarino
S. James Park
Richard Marsh
Christopher Weeg
With Joseph C. Mandarino from Smith, Gambrell & Russell, LLP + 3 others
Recorded November 19, 2025
Product ID 101602

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Overview

Don't Miss Out on This Critical and Comprehensive Update!

The new tax law is the most significant change to the federal tax code since the passage of TCJA, ushering in sweeping impacts for businesses, estates, and individuals alike. Do you know how it will impact your clients? How can you help clients take advantage of the new tax opportunities? We will detangle the tax changes and clarify how you can apply them to your practice. Start planning now and help clients control their tax liability - register today!

  • Find out what we know about the law's implementation timeline and what unexpected results to watch out for.
  • Explore the impacts of tax reform on families and average Americans.
  • Discover what businesses should do to adjust to the new tax law.
  • Learn what the new changes mean for real estate investment and development.
  • Delve into estate planning implications for high-net-worth individuals.

Abbreviated Agenda

  1. One Big Beautiful Bill Act (OBBBA) Passage and Implementation Timeline
  2. Individual Income Tax Provisions
  3. What the Big Beautiful Bill Act (OBBBA) Means for Business Law
  4. The New Tax Law's Effects on Real Estate
  5. OBBBA Takeaways for Trusts and Estates
  6. Legal Ethics: Competence, Client Communications, and More

Related Topics

Product ID 101602

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Pennsylvania CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Virginia CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. One Big Beautiful Bill Act (OBBBA) Passage and Implementation Timeline

    1. Background and Passing
    2. Timeline of Changes and Tax Years Affected
    3. Key Terms and Definitions
    4. Proposed Provisions That Didn't Pass

  2. Individual Income Tax Provisions

    1. Rates Changes Timeline
    2. Temporary and Permanent Deductions Changes
    3. "No Tax" on Tips and Overtime Pay
    4. Alternative Minimum Tax Exemption and Phaseout
    5. Contributions to ABLE Accounts
    6. Tax Credits
    7. 529 Account Disbursements and the New "Trump Accounts"
    8. Senior Tax Relief and Other Individual Tax Changes of Note

  3. What the Big Beautiful Bill Act (OBBBA) Means for Business Law

    1. Pass-Throughs and Small Businesses: Section 199A QBI Deduction
    2. Business Expense Deductions: New and Reinstated
    3. Section 174 R&E Deduction With Some Retroactivity
    4. Section 1202 QSBS Gain Exclusion for New Investments
    5. Changes to Net Operating Losses, Etc. (NOLs)
    6. Energy Tax Credits: Green New Deal Ends
    7. International Tax: Aligning With Global Minimum Tax, Foreign Tax Credit, GILTI, New Reporting, etc.
    8. Reforms to Tax-Exempt Organizations

  4. The New Tax Law's Effects on Real Estate

    1. Qualified Opportunity Zones (QOZs) Changes: New Rules on QOF Investments 1/1/2027 On (Sec. 70421)
    2. Low-Income Housing (LIHTC) and New Market Credits
    3. Expensing and Depreciation: Temporary and Permanent
    4. Impacts on Real Estate Funds/REITs
    5. SALT Cap and Workarounds
    6. Changes for People in Real Estate Industries

  5. OBBBA Takeaways for Trusts and Estates

    1. Sunset Averted: Which Parts of TCJA Were Made Permanent?
    2. Estate and Gift Tax Exemption, Portability, and DSUE
    3. Basis Step-Up Planning Tips
    4. The Use of Pass-Through Entities in Estate Planning Under the New Rules
    5. Changes to Medicaid and Their Effects on Long-Term Care Planning

  6. Legal Ethics: Competence, Client Communications, and More

    1. Attorney Professional Responsibility Risks in Light of New Rules
    2. Attorney Duty of Competence in Tax Matters
    3. Guarding Client Confidentiality
    4. Ensuring Data Security
    5. Responsible Management of Attorney Fees and Client Trust Accounts
    6. Ethical Client Communication Regarding Complex Financial Strategies

Who Should Attend

This program is designed for attorneys. Accountants, tax professionals, paralegals, and other professionals may also benefit.

Speakers

Joseph C Mandarino
Joseph C.
Mandarino
Smith, Gambrell & Russell, LLP
S. James Park
S. James
Park
We Win Injury Law
Richard E Marsh Jr.
Richard E.
Marsh, Jr.
Marsh Law Firm
Christopher C Weeg
Christopher C.
Weeg
Comiter, Singer, Baseman & Braun LLP
Speaker bio
Joseph C Mandarino

Joseph C. Mandarino

Smith, Gambrell & Russell, LLP
Joseph Mandarino

is an attorney with the law firm of Smith, Gambrell & Russell, LLP. His practice focuses primarily on tax and financial planning. Mr. Mandarino writes and speaks extensively on a wide range of business, tax and finance topics. He has published over 100 articles in journals and in-house newsletters, and has participated in over 200 presentations and seminars. Mr. Mandarino's articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, Journal of Real Estate Taxation, Journal of S Corporation Taxation, Journal of Multistate Taxation, Tax & Finance Newsletter and NYU Institute on Federal Taxation. In addition, he has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, White House Conference on Small Businesses, U.S. Small Business Administration, Georgia Electronic Commerce Association, Federation of Exchange Accommodators, International Reinsurance Conference, Service Corps of Retired Executives and the United Way, as well as several panel-type TV discussion programs. Mr. Mandarino earned his B.A. degree from the University of Toronto; his J.D. degree, cum laude, from Loyola University School of Law; and his LL.M. degree from New York University School of Law.

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Speaker bio
S. James Park

S. James Park

We Win Injury Law
S. James Park

is a partner with We Win Injury Law. He practices in the areas of business law, banking and finance, securities, estate and tax planning, mergers and acquisitions, real estate matters, and personal injury. Mr. Park is admitted to the Supreme Courts of Utah, Nevada and Arkansas, and is also admitted to the Federal District courts of Utah and Nevada, as well as the U.S. Tax Court. He earned his B.S. degree from the University of Utah, his J.D. degree from the University of Arkansas, and LL.M. (Masters in Taxation) degree from the University of Missouri - Kansas City.

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Speaker bio
Richard E Marsh Jr.

Richard E. Marsh, Jr.

Marsh Law Firm
Richard Marsh

is a partner at Marsh Law Firm. He is a board-certified specialist in estate planning and probate law in North Carolina. Mr. Marsh practices in tax, business transactions, and estate planning and administration. He is an active writer and lecturer for attorneys, CPAs, CLUs, and other financial professionals and trade groups in the areas of estate planning, tax planning, sales and purchases of businesses, and tax-advantaged transactions involving real estate; and taught decedents estates, estate planning, and will drafting at the law school level for about a decade. He is a member of the North Carolina State Bar, The Florida Bar, and South Carolina Bar. Mr. Marsh earned his B.A. degree from Bucknell University, his J.D. and M.B.A. degrees from the University of North Carolina at Chapel Hill, and his LL.M. degree from Georgetown University.

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Speaker bio
Christopher C Weeg

Christopher C. Weeg

Comiter, Singer, Baseman & Braun LLP
Christopher Weeg

is a partner in the Palm Beach Gardens office of Comiter, Singer, Baseman & Braun LLP. He is board-certified in both tax law and in wills, trusts and estates, distinguishing him as one of 29 Florida lawyers who hold dual certification in those areas of law. Mr. Weeg's two areas of board certification, as well as being a CPA, are complementary and provide a broad depth of knowledge for his clients. His core law practice is estate planning and includes drafting wills and trusts, probate and trust administration, and advising on income, gift, estate, and GST tax issues. Mr. Weeg is experienced in the preparation of gift and estate tax returns, representation of executors in all phases of estate administration, and creating comprehensive estate plans tailored to meet clients' personal objectives in a tax efficient manner. He currently serves on the Board of Directors of the East Coast Estate Planning Council and the Palm Beach Tax Institute. Mr. Weeg is a director of the Tax Section of The Florida Bar and is a member of The Florida Bar Tax Law Certification Committee. He earned his B.S. degree, his LL.M. degree in taxation and his J.D. degree, all from the University of Florida. Mr. Weeg is admitted to practice law in Florida and Texas, and is a licensed CPA in Florida.

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