Date: January 21st, 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 120 minutes

Description:

High‑ and ultra‑high‑net‑worth clients demand sophisticated planning that blends tax efficiency, risk management, and clear documentation. This advanced course equips CPAs, EAs, and financial advisors to design, implement, and monitor elite‑level strategies using donor advised funds, advanced retirement plan designs, Section 179, and the Augusta Rule in an integrated framework.​

Through case studies and real‑world examples, participants learn how to align complex tools—such as 412(e)(3) fully insured defined benefit plans and coordinated DC/DB structures—with client goals while staying firmly within statutory and regulatory boundaries. The course also focuses on engagement models, documentation standards, and ethical guardrails to protect both clients and the advisory firm.​

Session highlights:

• Strategic tax planning frameworks for HNW and UHNW clients, demonstrating how to layer charitable, retirement, and entity strategies in a cohesive plan.​
• In‑depth review of donor advised funds, including structure, compliance requirements, risk mitigation, and when DAFs outperform other charitable vehicles.​
• Detailed exploration of 412(e)(3) and other defined benefit structures, plus combination DC/DB plan designs that can significantly increase deductible contributions.​
• Practical guidance on applying Section 179 expensing rules in advanced planning contexts, including use with appreciated or business‑related property.​
• Step‑by‑step discussion of the Augusta Rule under Section 280A(g), including documentation, valuation support, and guardrails for defensible implementation.​
• Firm‑level perspectives on packaging, pricing, and delivering advanced planning services to enhance differentiation, revenue, and long‑term client retention.​

Learning objectives:

• Identify which HNW and UHNW client profiles are best suited for donor advised funds, advanced retirement plan designs, Section 179, and Augusta Rule strategies.​
• Explain the structural and compliance requirements for donor advised funds and compare them with other charitable planning vehicles.​
• Describe the key features, funding mechanics, and tax advantages of 412(e)(3) fully insured defined benefit plans and related DC/DB combinations.​
• Evaluate when and how Section 179 expensing can be integrated into broader HNW planning strategies, including risk and documentation considerations.​
• Apply the Augusta Rule under Section 280A(g) in a compliant manner, including business purpose requirements, rate support, and recordkeeping.​
• Implement ethical and documentation best practices that support advanced planning positions and reduce regulatory and malpractice exposure.​
• Develop repeatable engagement and review frameworks for monitoring advanced strategies over time and aligning them with evolving client goals

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Will Benefit:

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

About Our Speaker

Elan Becker
Founder, Enrolled Agent Concierge
Elan Becker is an Enrolled Agent admitted to practice before the IRS and the founder of Enrolled Agent Concierge, a boutique tax advisory practice known for white-glove service, responsiveness, and practical tax solutions. The firm guarantees a 48-hour client response time or the next month is free. With over a decade of experience in accounting, auditing, operations, and tax, Elan specializes in tax advisory, compliance, and resolution, guiding entrepreneurs and high-net-worth individuals through complex IRS codes to make tax work in their favor.

Elan’s approach emphasizes real-world strategies over academic theory, focusing on clarity and practical application in continuing education. His webinars help tax professionals stay up to date on regulatory trends and advanced tax strategies for high-net-worth clients.