Dayna

2026 Estate Planning After H.R. 1 with New Estate and Trust Rules

Date: August 21, 2026

Time: 1:00 PM ET | 12:00 PM CT | 10:00 AM PT | 120 Minutes

Speaker: Jason Dinesen

The passage of House of Representatives (H.R. 1)—Opportunity for a Better Budget Balance Act (OBBBA) has reshaped how CPAs and financial advisers approach estate and trust planning. With new laws influencing tax rates, exemptions, and portability rules, even moderately wealthy families must rethink traditional strategies. This engaging CE course invites you to uncover how these sweeping changes affect planning decisions for both spouses and business owners.

From income tax basis planning to advanced life insurance tools, this course provides a practical roadmap for navigating post-H.R. 1 complexities. You’ll explore key court rulings, wealth-tiered approaches, and the evolving balance between estate and income tax planning. Whether your clients are high-net-worth or ultra-high-net-worth, these concepts will help you strengthen advisory confidence and deliver measurable value.

By the end of this course, you’ll know how to apply the latest techniques, balance compliance with opportunity, and guide clients through post-H.R. 1 planning decisions that safeguard wealth and strengthen relationships.

Learning Objectives:

  • Discuss the core estate and trust changes under H.R. 1.
  • Identify tax-efficient planning strategies based on client wealth levels.
  • Analyze the role of income basis, gifting, and portability in planning.
  • Explain practical techniques tailored to today’s tax environment.
  • Explore planning priorities for business owners and married couples.

Session Highlights:

  • Estate, Gift, and Trust Provisions
  • Strategic Planning for Wealth Tiers
  • Income Basis and Gifting Strategies
  • Business Owner and Spousal Planning
  • Advanced Life Insurance Applications

Who Should Attend:

  • CPAs and Enrolled Agents
  • Tax Attorneys and Legal Professionals
  • Compliance Officers
  • Financial Advisors
  • Business Owners and Executives

SPEAKER

Jason Dinesen (EA, LPA) is a tax nerd, entrepreneur, tax expert and a well-known presenter of continuing education courses. Known for his sharp tax interpretations, he is one of the quickest to bring the analysis of the latest tax updates and IRS guidance to the professional community. Jason has coached over 200,000 accounting, tax, and HR professionals on various topics of accounting, individual taxation, corporate taxation, professional ethics and much more. He has presented over dozens of webinars on Form 1099 (for 10 years on this subject!); marriage in the tax code; tax updates; the new Form W-4, payroll updates, filing status, tax credits, corporation and partnership taxation and other issues relating to the modern-day setting. Jason always had a knack for speaking and news reporting. He is regularly featured as an anchor for Radio Iowa and Radio Minnesota, is a frequent Podcast Guest and hosts his own Podcast.

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