Bob Keebler on The Renaissance of Income Tax Planning

Non-grantor trusts are stepping into the spotlight, not for estate tax, but for income tax planning. In this episode, Cary Sinnett sits down with tax expert Bob Keebler to explore how the One Big Beautiful Act (H.R.1) reshapes the planning landscape. You'll hear how you can use trusts to reclaim lost SALT deductions, stack §199A benefits, shift income across generations, and even layer in QSBS exemptions. If your clients are hitting phaseouts or facing high state taxes, this episode delivers advanced strategies to optimize their tax position now and into the future.

Non-Grantor Trusts: Keebler explains how trust structures can sidestep phaseouts and help clients reclaim deductions previously lost due to high AGI.

The "Tax Trifecta Trust" Explained: Learn how to stack SALT deductions, layer multiple §199A deductions, and shift income strategically using non-grantor trust planning.

Five Strategies You Can Use Today

• Income shifting to lower-bracket heirs
• Stacking SALT deductions across multiple trusts
• Boosting §199A deductions with trust-level taxpayers
• Expanding QSBS exemptions via strategic trust ownership
• Reducing or deferring state income tax through out-of-state trust situs

Real-World Implementation Advice: Bob outlines guardrails around IRC §643(f) to avoid having multiple trusts collapsed into one. Hear how to structure trusts legally and practically for high-impact planning, and how to identify ideal client profiles for this approach.

What CPA Financial Planners Need to Watch For: Bob discusses state-specific issues, kiddie tax complications, trust drafting must-haves, and how CPAs can lead the planning process with confidence.

AICPA Resources:

Video: Decoding Trusts and Wills: Provisions for PFP Practitioners

Video: Year-End Planning Through the Lens of H.R. 1

Resource: Charitable planning post OBBBA rules

This episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy, and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.

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