Capital Gains Tax Planning Strategies
for 2024 & Beyond!

Capital gains planning is one of the most important skill sets for advisors. President Biden has previously proposed to increase the capital gain rate from 20% to 39.6% for those individuals earning over $1 million. Similar tax proposals will be an election issue. Moreover, TCJA sunset nearly assures 2025 tax legislation. 2024 may be a critical year for our clients to front-run change and to design and implement other strategies to mitigate the capital gain tax.

This is why you will want to tune into nationally renowned CPA and IRA expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), for a program entitled, “Managing Capital Gains Tax in 2024 and Beyond”.

During this 101-minute presentation, Bob will cover:

• Overview of the likely changes including taxation of gains at 39.6%

• How the “pay tax at the first death” theory impacts life insurance liquidity acquisition

• Potential changes to the Section 1014 step-up in basis

• Potential of gain realization at death including the 39.6% rate

• Potential annual mark-to-market taxation

• The use of charitable remainder trusts to defer and eliminate capital gains

• Why you might need to avoid CRTs in 2024

• The use of §453 installment sales to reduce capital gains and how to elect out of installment sale treatment to accelerate gains

• The mathematics of recognizing capital gains and running the numbers

• How to utilize Grantor Charitable Lead Trusts to mitigate capital gains

• Direct charitable gifts to reduce capital gains

• Net unrealized appreciation strategies

• Managing the “0” percent capital gain rates

• Charitable gifts of appreciated property

• Opportunity zones to more effectively manage capital gains

• Using 1031 exchanges to ease capital gains

• The use of collars, variable forward sales and options to better manage capital gains

• IRC §1259 collars to trigger or defer capital gains

• “Short against the box” strategies to choose between recognizing gains in different tax years

• The impact of no step-up in basis or gain realization at death
• And much, much more!

Your purchase includes an instantly downloadable MP4 video and audio recording, PDF handout materials. You get all of this and more for your office for just $199. A PDF transcript is available as an add-on for an additional fee.