Tax

4.68

2026 Trusts and Estates Tax Guide

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
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota 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
North Dakota 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
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Upon Request 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah 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 51 minutes
Kelly O
Andrés Hernández Lossada
Matthew Rappaport
Priya Royal
With Kelly R. O'Brien from Measure Law, P.C. + 3 others
Recorded March 20, 2026.
Product ID 101655

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Overview

Stay Current on the Latest Tax Risks, Opportunities, and Reporting Duties

The One Big Beautiful Bill Act (OBBBA) has brought long-awaited clarity on TCJA sunset and a wide range of new tax changes to consider when crafting estate plans. Our faculty share their takeaways and analysis of how recent tax changes affect estate and tax-planning tools and tactics. Skip the basics and take a deeper dive into the changing tax-planning tactics for smaller estates, business owners, and high-net-worth clients. Stay current - register today!

  • Hear a summary of the current federal tax rates and exclusion amounts.
  • Review individual tax provisions your clients will want to consider.
  • Discuss critical business tax changes and their impact on estate planning.
  • Reassess tax-planning tools you've been using in light of new rules and opportunities.

Abbreviated Agenda

  1. OBBBA Takeaways: TCJA Sunset Averted
  2. Handling IRS Audits and Appeals
  3. Legal Ethics Issues in Tax Planning
  4. Income Tax Planning Updates
  5. Trust Tax Disputes: Notable Recent Case Law
  6. Business Tax Changes Affecting Estate Plans
  7. Tax Planning for High-Net-Worth Clients

Related Topics

Product ID 101655

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
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota 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
North Dakota 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
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Upon Request 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah 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. OBBBA Takeaways: TCJA Sunset Averted

  2. Handling IRS Audits and Appeals

  3. Legal Ethics Issues in Tax Planning

    1. Attorney Duty of Competence in Tax Matters
    2. Obtaining Informed Client Consent on Complex Planning Tactics
    3. Guarding Confidentiality
    4. Conflicts of Interest and Client Family Dynamics
    5. Verifying Client Capacity

  4. Income Tax Planning Updates

  5. Trust Tax Disputes: Notable Recent Case Law

  6. Business Tax Changes Affecting Estate Plans

  7. Tax Planning for High-Net-Worth Clients

Who Should Attend

This legal course is designed for attorneys. Accountants, tax professionals, fiduciaries, wealth planners, and experienced paralegals will also benefit.

Speakers

Kelly R O'Brien
Kelly R.
O'Brien
Measure Law, P.C.
Andrés J Hernández Lossada
Andrés J.
Hernández Lossada
Saltiel Law Group
Matthew E Rappaport
Matthew E.
Rappaport
Falcon Rappaport & Berkman LLP
Priya P Royal
Priya P.
Royal
Falcon Rappaport & Berkman LLP
Speaker bio
Kelly R O'Brien

Kelly R. O'Brien

Measure Law, P.C.
Kelly O'Brien

is a managing partner with Measure Law, P.C. in Kalispell, Montana. Her practice is focused on business law, real estate law, probate, trusts and estate planning. Ms. O'Brien earned her B.S. degree in international business from the University of Montana, her J.D. degree from Lewis & Clark School of Law and her LL.M. degree in taxation from University of Denver Sturm College of Law. She is licensed to practice law in Oregon and Montana. Ms. O'Brien is a fourth generation Montanan, originally from the Flathead Valley. She is delighted to have the privilege to live and practice law in northwest Montana where she enjoys time exploring in the mountains with friends and family. 

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Speaker bio
Andrés J Hernández Lossada

Andrés J. Hernández Lossada

Saltiel Law Group
Andrés Hernández Lossada

is Lead Counsel at Saltiel Law Group, where his practice includes corporate law, international tax and estate planning for domestic and foreign high net worth individuals, and assisting with fully compliant structures, both domestically and abroad, as well as providing succession planning solutions considering tax challenges of global wealth. He has experience advising high net worth individuals and their families on cross-border wealth, investments, and estate planning concerns with particular focus on issues arising from civil law and common law application. Mr. Hernandez also has significant experience advising individuals and fiduciaries in estate, trust, and probate administration, and representing clients on tax controversy matters before the IRS, including streamlined filing compliance procedures. He earned his Abogado LL.B. equivalent from Universidad Católica Andrés Bello, Caracas, Venezuela, his LL.M. degree and Certificate in business administration from Northwestern University School of Law and Kellogg School of Management, his LL.M. degree in taxation from Northwestern University School of Law, Chicago, Illinois and his J.D. degree from Emory University School of Law, Atlanta, Georgia. Mr. Hernandez is a member of the Florida Bar (member, Tax Law Section), American Bar Association and the Society of Trust and Estate Practitioners (STEP).

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Speaker bio
Matthew E Rappaport

Matthew E. Rappaport

Falcon Rappaport & Berkman LLP
Matthew Rappaport

chairs Falcon Rappaport & Berkman LLP's Taxation and Private Client groups. He concentrates his practice in taxation as it relates to real estate, closely held businesses, private equity funds, family offices, and trusts and estates. Mr. Rappaport advises clients regarding tax planning, structuring and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise. Mr. Rappaport earned his J.D. degree and his Master of Laws in taxation from Georgetown University Law Center. He is a member and admitted to practice in the state of New York and the U.S. Tax Court.

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Speaker bio
Priya P Royal

Priya P. Royal

Falcon Rappaport & Berkman LLP
Priya Royal

is of counsel at Falcon Rappaport & Berkman LLP. She practices in international taxation, cross-border trusts and estates, and multinational private client practice. With a distinguished career that began in 2006, Ms. Royal has also served as an estate tax attorney at the IRS, where she audited billionaire estate and gift transfers. She is admitted to practice in the District of Columbia, New York, New Jersey, Pennsylvania, and Maryland. Ms. Royal's focus includes tax strategy, charitable planning, multinational estate and asset protection planning, and digital-era compliance. She holds the TEP (Trusts & Estate Practitioner - International) and AEP (Accredited Estate Planner) designations, which reflect her high standards in the field. Ms. Royal earned her B.A. degree from Rutgers University, her LL.M. degree in taxation from Villanova University School of Law and her J.D. degree from Villanova University School of Law. 

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