Date: December 19th , 2025

Time: 4pm ET | 3pm CT | 2pm MT | 1pm PT

Duration: 60 Minutes

Description:

This CE course, led by Patrick H. Wanzer, CPA, CTRC, focuses on the significant changes introduced by the One Big Beautiful Bill Act (OBBBA) effective 2025. It covers how the Act’s provisions impact divorce settlements, state and local tax deductions, estate and gift tax rules, child tax benefits, and the taxation of gratuities and overtime. The course equips tax professionals with strategies to integrate OBBBA rules into divorce negotiations, maximizing financial outcomes and minimizing post-divorce tax surprises.

Topics Covered:

• SALT Deduction Provisions: Understanding the increase from $10,000 to $40,000 and phase-out thresholds affecting divorce property divisions
• Estate and Gift Tax Rules: Updated exemption amounts and implications for divorce settlements
• Child Tax Benefits: Enhanced child tax credits indexed for inflation and the impact on support and custody planning
• Trump Account Planning: Strategies for utilizing specialized accounts in custody and education-related settlements
• Broader Tax Relief: Taxation of gratuities and overtime wages under OBBBA provisions and their influence on settlement negotiations

Learning Objectives:

• Evaluate how SALT deduction provisions influence divorce settlement negotiations
• Assess the impact of estate and gift tax provisions in divorce cases
• Compare child tax benefit changes affecting support and custody planning
• Apply Trump Accounts in custody and education settlement strategies
• Examine taxation of gratuities and overtime under OBBBA provisions

Credits and Other information:

• Recommended CPE credit – 1.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 1 Hours

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Patrick H. Wanzer

Breakthrough Tax Resolution

Patrick H. Wanzer, CPA, is a trusted tax resolution expert with over a decade of accounting experience and nine years dedicated to IRS tax issues. Based in the historic Irvington neighborhood of Indianapolis, he empowers clients—individuals and businesses alike—to stand up to the IRS and restore financial stability. His proven strategies include Offers-in-Compromise, installment agreements, and customized resolutions.