This comprehensive course, “2026 Estate and Trust Tax Implications,” recorded on March 18, 2026, delivers practical, real-world guidance on navigating the increasingly complex landscape of estate, trust, and gift taxation. Led by Dr. Bart A. Basi, this course equips professionals with the knowledge needed to advise clients on wealth transfer, minimize tax exposure, and ensure compliance with evolving IRS requirements.
Participants will explore critical estate planning components, including wills, trusts, beneficiary designations, and advanced strategies such as charitable remainder trusts, irrevocable life insurance trusts, and qualified personal residence trusts. The course also dives into essential IRS filings such as Forms 1041, 706, and 709, along with key thresholds like the 2026 estate tax exemption of $15 million .
With a focus on tax efficiency, compliance, and strategic planning, this course helps professionals confidently guide clients through estate planning decisions that preserve wealth and avoid costly mistakes.
Learning Objectives
- Identify key estate planning documents and their tax implications
- Distinguish between revocable and irrevocable trusts and their uses
- Analyze estate, gift, and income tax interactions in wealth transfer
- Apply strategies to minimize estate and gift tax liability
- Understand filing requirements for Forms 1041, 706, and 709
- Evaluate charitable and gifting strategies for tax efficiency
- Recognize how beneficiary designations and probate avoidance impact planning
This course counts for 2 hours of IRS CE under the category of Federal Tax Law Related Matters.
About the Presenter:
Dr. Bart A. Basi, the Senior Advisor at The Center for Financial, Legal & Tax Planning, Inc., is a distinguished attorney and CPA, who also holds a Doctorate in Economics. As a Tax Course Instructor for the Internal Revenue Service’s Annual Filing Season Program, he educates tax preparers nationwide. Licensed in Illinois and New York, and admitted to the United States Supreme Court, Dr. Basi imparts expertise to CPAs and attorneys on financial, legal, and tax matters. Renowned as a sought-after speaker, he addresses audiences on topics including taxes, mergers, acquisitions, succession planning, and valuations for private companies. Additionally, Dr. Basi serves as a trusted advisor, guiding businesses through the complexities of inflation and economic impacts on strategic decision-making for private companies.
