Join us for a complimentary, live webinar hosted by The Stephenson National Bank & Trust: Estate Planning Under the “One Big Beautiful Bill Act"
Date: January 20, 2026
Time: 12:00pm-1:30pm
Location: 1820 Hall Ave, Marinette, WI
Whether you think H.R. 1, informally known as the “One Big Beautiful Bill Act,” is beautiful or ugly, it has significant implications for estate planning. Among other features, the inflation-indexed basic exclusion amount, doubled in the 2017 Tax Cuts and Jobs Act (“TCJA”), has become $15 million, with continued indexing, and no longer has an expiration date. Likewise, the top marginal income tax rate of 37%, introduced in the TCJA, is now permanent. The deduction for state and local income taxes is increased from $10,000 to $40,000, subject to phase-out and sunset provisions. Benefits related to qualified small business stock (“QSBS”) are expanded. In this program, we’ll explore what matters most to estate planners, including:
- Working with an historically high basic exclusion amount and GST exemption no longer scheduled to be reduced
- Enhanced uses for nongrantor trusts
- Taking advantage of new QSBS rules and qualified business income provisions
- Considerations impacting qualified opportunity zone investments
Speakers (via webinar):
Charles A. Redd; Stinson LLP
Turney P. Berry; Wyatt, Tarrant & Combs LLP
Continuing Education:
CTFA, CFP, CPA/EA, LEGAL CLE, and CWS continuing education credits available.