Date: October 17th , 2025

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 90 Minutes

Description:

The One Big Beautiful Bill Act (OBBBA) has dramatically reshaped tax planning priorities, making income tax strategies more impactful than estate tax approaches for many clients. In this timely, high-level webinar, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), and Steven J. Oshins, Esq., AEP (Distinguished) reveal how the Tax Trifecta Trust can be used to layer multiple tax benefits within a non-grantor trust, delivering substantial income tax savings in the post-OBBBA environment.

You’ll see how to stack benefits such as income shifting, expanded SALT deductions, QBI optimization, QSBS exemption stacking, and state tax minimization—while also understanding when to implement incomplete gift trusts, completed gift trusts, or other specialized structures.

Topics Covered:

• Income shifting techniques to lower family tax liabilities and avoid new phaseouts.
• Using the new $40,000 SALT deduction for trusts to maximize federal tax savings.
• Section 199A strategies for multiplying QBI deductions via non-grantor trusts.
• QSBS exemption stacking under revised Section 1202 rules.
• Avoiding or reducing state income taxes through trust situs selection.
• Choosing between incomplete gift trusts and completed gift trusts.
• Drafting and using Spousal Non-Grantor Trusts (SLANTs).
• Coordinating income tax savings with estate tax inclusion and basis step-up at death.
• Understanding IRC Section 643(f) limitations and anti-abuse considerations.
• Deciding when to use ING Trusts versus completed gift trusts post-OBBBA.

Learning Objectives

• Detailed, real-world examples showing how to combine three or more tax strategies for greater impact.
• Insight into new IRS guidance and proposed regulations under Section 643(f).
• Step-by-step breakdown of the Tax Trifecta Trust structure and operational considerations.
• Practical drafting tips for planners serving business owners, real estate investors, and high-net-worth families.
• Action plans for implementing stacked strategies to achieve measurable income tax savings.

By the end of this session, you’ll understand how the Tax Trifecta Trust represents a “quantum leap” in post-OBBBA planning and why strategic stacking can convert a good idea into an obvious choice for many clients.

Credits and Other information:

• Recommended CPE credit – 1.5
• 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: 1.2 Minutes

Who Will Benefit:

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

About Our Speaker

Robert Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by Forbes as one of the 2024 America’s Top 200 CPAs, by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States, and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration