{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Bob Keebler on The Renaissance of Income Tax Planning","description":" Non-grantor trusts are stepping into the spotlight, not for estate tax, but for income tax planning. In this episode, Cary Sinnett sits down with tax expert Bob Keebler to explore how the One Big Beautiful Act (H.R.1) reshapes the planning landscape. You\u2019ll hear how you can use trusts to reclaim lost SALT deductions, stack \u00a7199A benefits, shift income across generations, and even layer in QSBS exemptions. If your clients are hitting phaseouts or facing high state taxes, this episode delivers advanced strategies to optimize their tax position now and into the future. Non-Grantor Trusts: Keebler explains how trust structures can sidestep phaseouts and help clients reclaim deductions previously lost due to high AGI. The \u201cTax Trifecta Trust\u201d Explained: Learn how to stack SALT deductions, layer multiple \u00a7199A deductions, and shift income strategically using non-grantor trust planning. Five Strategies You Can Use Today Income shifting to lower-bracket heirs Stacking SALT deductions across multiple trusts Boosting \u00a7199A deductions with trust-level taxpayers Expanding QSBS exemptions via strategic trust ownership Reducing or deferring state income tax through out-of-state trust situs Real-World Implementation Advice: Bob outlines guardrails around IRC \u00a7643(f) to avoid having multiple trusts collapsed into one. Hear how to structure trusts legally and practically for high-impact planning, and how to identify ideal client profiles for this approach. What CPA Financial Planners Need to Watch For: Bob discusses state-specific issues, kiddie tax complications, trust drafting must-haves, and how CPAs can lead the planning process with confidence. AICPA Resources: Video: Decoding Trusts and Wills: Provisions for PFP Practitioners Video: Year-End Planning Through the Lens of H.R. 1 Resource: Charitable planning post OBBBA rules This episode is brought to you by the\u202fAICPA\u2019s Personal Financial Planning Section, the premier provider of information, tools, advocacy, and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the\u202fCPA\/PFS credential\u202fprogram, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program. Subscribe to the PFP Podcast channel at Libsyn to find all the latest episodes or search \u201cAICPA Personal Financial Planning\u201d on your favorite podcast app.   ","author_name":"AICPA Personal Financial Planning (PFP)","author_url":"https:\/\/pfplanning.libsyn.com\/pfp","html":"