Description:

IRA planning in 2025 sits at the crossroads of SECURE 2.0 and the One Big Beautiful Bill Act (OBBBA). Advisors must now to navigate shifting income and estate tax regimes and OBBBA’s new framework for high-income and high-net-worth families. Mastery of property law, income tax, estate tax, charitable structures, and financial engineering is essential.

In this webinar, Bob Keebler delivers a comprehensive, OBBBA-era guide to helping clients with large IRAs preserve, grow, and transfer wealth.

Core Planning Framework

• Coordinating income, estate, and gift taxes in the OBBBA landscape
• GST and multigenerational planning under new exemption rules
• Why the §691(c) deduction fails and how OBBBA amplifies the problem
• State estate & income tax interactions with OBBBA provisions

SECURE & SECURE 2.0 in the OBBBA Era

• Revisiting the 10-Year Rule and “Eligible Designated Beneficiaries”
• SECURE 2.0 changes: delayed RMDs, Roth catch-up rules, and planning leverage
• Strategic Roth conversions with OBBBA’s higher income and estate tax brackets
• Using Roths for rate arbitrage, trusts, and asset protection
• “Stretch” Roth IRAs for SNTs and dynastic trusts in the OBBBA era
• Why Roth conversions are even more powerful when estate taxes rise under OBBBA

Charitable Remainder Trusts (IRA-CRTs)

• Simulating the “stretch” with IRA-CRTs to offset OBBBA’s higher tax drag
• Income tax arbitrage: converting ordinary income to long-term capital gains
• CRTs for spouses, children, and grandchildren — and how OBBBA’s GST changes alter the math
• Running the numbers: when IRA-CRTs outperform post-OBBBA alternatives

Insurance Strategies

• Powerhouse OBBBA-era life insurance strategies funded by IRA withdrawals
• Maximizing tax-free accumulation as estate tax exposure climbs
• Debt-financed insurance designs and policy ROI optimization

State-Level IRA Income Tax Trusts

• Which states still provide favorable trust planning opportunities
• How Kaestner, Fielding, and OBBBA’s tax rules combine to create risk and opportunity
• Using DNI, the 65-Day Rule, and state throwback provisions in high-tax jurisdictions

Multi-Generational & Sprinkle Trust Designs

• Leveraging Subchapter J to spread income across multiple beneficiaries under OBBBA
• Charities as strategic sprinkle trust beneficiaries
• Why 10 years really means 11 tax years — and how OBBBA reshapes the timing game

Who should attend?

• CPAs
• EAs
• Attorneys
• and other Tax professionals