2025 Tax Conference: Day 2 Afternoon Sessions
Presenters
Robert Mathers,
Partner,
Quarles & Brady LLP
Robert Keebler,
Partner,
Keebler & Associates LLP
Katie Girmscheid,
Managing Director, State & Local Tax,
BDO USA LLP
Michael Michlitsch,
Vice President,
Valmark Financial Group
Scott Ambrosino,
Principal, State & Local Tax,
BDO USA, LLP
Overview
Sessions covered in this On-Demand replay of the Tax Conference:
One Big Beautiful Bill Act: Its Effect on Life Insurance Policies in Estate Planning
In the past three decades, the estate exemption has changed multiple times, disappeared altogether, and will now reset again on Jan. 1, 2026. In this session, you will learn what to do with policies that are no longer needed-- whether in an estate planning, survivorship or buy-sell context. This session will cover life insurance policy valuation, the transfer-for-value rules and their exceptions, and why life settlements are so important in today's estate planning environment.
SALT Essentials: Making Sense of State & Local Taxation
This training session will provide a comprehensive overview of key state and local tax concepts and best practices for businesses. You will gain an understanding of nexus and the states' authority to impose taxation, including income, franchise and other business taxes. The session will also address IRC conformity, highlighting how states adopt or decouple from federal tax provisions and the resulting impact on state tax filings. Additional topics include recent developments in state tax legislation, compliance challenges, and practical strategies for managing state tax obligations. This session is designed to equip tax professionals with the knowledge needed to navigate the evolving SALT landscape and optimize their organization's state tax position.
The One Big Beautiful Bill: 8 Key Takeaways for Estate Planners
The passage of the OBBBA provides certainty to clients and, more importantly, new opportunities. This session will cover the most critical changes for estate planners and provide actionable ideas to provide value for clients. Topics will include the basic exclusion amount, bracket structure, new limitations on itemized deductions, Section 199A for trusts and estates, increased business expensing, and more.
NOTE: Certificates of attendance showing the CPE credit earned from this On-Demand program will be sent to your primary email on file approximately 2 weeks after viewing as we receive attendance reports from our streaming service provider. Members will also see this program reflected in their CPE tracker.
