Capital Gains Tax Planning Strategies
for 2021 & Beyond!

Capital gains planning is one of the most important skill sets for advisors. President Biden and Congress are expected to increase the capital gain rate from 20% to 39.6% for those individuals earning over $1 million. 2021 may be a critical year for our clients to front-run this potential change and to design and implement strategies to mitigate the 39.6% capital gain tax.

Whether you’re a CPA, financial advisor or attorney, it is imperative that you fully understand the impact on this to your clients and the tax planning strategies that you recommend to your clients.  Nationally renowned CPA and tax expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA has put together this important updated presentation entitled, “Managing Capital Gains Tax in 2021 and Beyond”.

During this 91-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 2021

• 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!

FREE ACCESS TO WEB-BASED CAPITAL GAINS HARVESTING CALCULATOR

All purchasers of this presentation will also receive free access to Leimberg/LeClair/Lackner’s new web-based Capital Gains Harvesting Calculator, which you can access on your computer, tablet or phone to visually show your clients how these capital gains tax strategies may impact them.

Your purchase includes an instantly downloadable MP4 video and audio recording, PDF handout materials, plus access to the web-based Leimberg/LeClair/Lackner Capital Gains Harvesting Calculator module from their infamous NumberCruncher. You get all of this and more for your office for just $149. A PDF transcript is available as an add-on for an additional fee.