WEBINAR

As 2025 draws to a close, taxpayers face a transformed landscape shaped by the sweeping provisions of the One Big Beautiful Bill Act (OBBBA). With new deductions, phaseouts, and compliance rules introduced, this is a critical time for individuals and businesses to revisit their tax strategy and position themselves for success in 2026 before year-end.

Join members of CohnReznick’s Federal, State and Local, International, and Trusts and Estates Tax practices along with members of our Private Client Services practice as we run through key concerns, areas to watch, and what’s next with regards to:

• Bonus depreciation, Section 174, Section 1202, and Section 163(j) following OBBBA changes and how state-level impacts may affect planning.
• Planning around the expanded SALT deduction cap and pass-through entity tax (PTET) and updates related to state conformity to the OBBBA.
• Strategic considerations for IC-DISC planning, BEAT, FDII, and anticipated GILTI rate changes.
• Estate and gift planning strategies considering the updates under the OBBBA.
• The OBBBA changes impacting high net worth individuals’ year-end tax planning.

Live webinar participants are anticipated to qualify for 1 CPE credit in the Taxes field of study.

SPEAKERS

Brian Newman

Partner,

Practice Leader, Federal

Tax Practice

CohnReznick

ManTing Yan 
Senior Manager,

 National Tax – Private Client Services
CohnReznick

CPE Information

Live event participants can earn up to 1 CPE credit in the Taxes field of study.

Program description: Join us for the latest installment of our National Tax webinar series as members of our Federal, State and Local, International, Trusts and Estates and Private Client Services Practices speak on year-end tax planning strategies as we head into 2026. In this webinar, we’ll explore key concerns and planning opportunities, including updates to pass-through entity tax (PTET), international tax considerations such as IC-DISC, BEAT, FDII, and GILTI rate changes, the latest developments in bonus depreciation, Section 174, Section 1202 and Section 163(j) as well as estate and gift planning strategies, helping you prepare for the year ahead with confidence.

Program level: Basic – New to subject knowledge 

Prerequisites: None

Advanced preparation: None

Topics to be discussed include:

At the conclusion of the presentation, attendees will be able to:

• What’s new with bonus depreciation, Section 174, Section 1202, and Section 163(j) following OBBBA changes — and how state-level impacts may affect planning.
• Planning around the expanded SALT deduction cap and pass-through entity tax (PTET) and updates related to state conformity to the OBBBA.
• Strategic considerations for IC-DISC planning, BEAT, FDII, and anticipated GILTI rate changes.
• Estate and gift planning strategies considering the updates under the OBBBA.
• Changes under the OBBBA impacting high net worth year-end tax planning. 

Instructional Delivery Method: Webinars: Group Internet Based

Course Registration Requirements: Landing pages feature this content prior to CPE credit approval.

Official NASBA sponsor statement, if an approved NASBA sponsor (explaining final authority of acceptance of CPE credits):

CohnReznick is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State board of accountancy have final authority on the acceptance of individual courses for CPE credits. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

"CohnReznick" is the brand name under which CohnReznick LLP and CohnReznick Advisory LLC and their respective subsidiaries provide professional services. CohnReznick LLP and CohnReznick Advisory LLC (and their respective subsidiaries) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. CohnReznick LLP is a licensed CPA firm that provides attest services to its clients. CohnReznick Advisory LLC provides tax and business consulting services to its clients. CohnReznick Advisory LLC and its subsidiaries are not licensed CPA firms.