About the Course
Introduction
This webinar will discuss strategies to minimize the overall income and estate tax burden of taxpayers and heirs. Our panel of knowledgeable estate planning professionals will examine how the elevated transfer tax exemption has shifted planning toward income tax efficiency, including obtaining basis step-up, gifting strategies, and utilizing trusts to mitigate or avoid taxes.
Description
With a lifetime exclusion amount of $15 million (2026), far fewer estates are subject to estate tax, making capital gains tax exposure a primary planning concern for taxpayers. However, basis rules differ between lifetime gifts and transfers at death. Securing a stepped-up basis rather than a carryover basis provides substantial tax savings and often drives planning decisions.
Trust and estate advisers and taxpayers can incorporate trust planning techniques, charitable structures, and gifting strategies into estate plans to reduce tax exposure. At the same time, advisers must bear in mind common pitfalls, including joint titling and premature gifting, which can undo carefully constructed estate plans.
Listen as our panel of experienced estate planning attorneys walks through advanced basis planning strategies to minimize capital gains exposure and preserve after-tax wealth.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
Date + Time
- event
Thursday, July 23, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Fundamentals of basis planning
II. Lifetime gifts vs. transfers at death
III. Step-up in basis: advanced applications
IV. Asset-specific planning strategies
V. Trust planning and basis optimization
VI. Advanced planning strategies
VII. Case studies
The panel will cover these and other critical issues
- Evaluating step-up vs. carryover basis: when to retain assets until death vs. gift during life
- Avoiding capital gains traps from joint ownership and improper titling of assets
- Minimizing or avoiding capital gains tax
- Utilizing trusts in estate plans to mitigate tax
Learning Objectives
After completing this course, you will be able to:
- Determine the benefits of utilizing trusts in estate plans
- Identify planning opportunities and risks associated with estate planning strategies
- Ascertain when upstream gifting could provide a tax-saving opportunity
- Decide when lifetime gifting vs. transfers at death produce optimal tax outcomes
- Field of Study:
- Level of Knowledge:
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of estate, gift and trust taxation including various trusts types, the unified credit, and portability.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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