Series: Planning After the American Taxpayer Relief Act 



Pulling back from the “fiscal cliff” at the 13th hour, the President signed the American Taxpayer Relief Act (ATRA) into law on January 2nd. ATRA and the new net investment income tax have added more complexity to planning given that you now have to navigate through five layers (regular tax, alternative minimum tax, net investment income tax, re-introduction of phase-out in itemized deductions and the increased 39.6% bracket which also throws in higher capital gains rates) in conjunction with running multi-year scenarios to gain a clear picture of the tax landscape. Also, the estate planning dynamic is now changed with the permanence of the $5 million gift, GST and estate exemption and portability.

The integration of tax planning with your client’s investment, retirement and estate planning strategy is critical to achieving long term favorable outcomes. CPA financial planners now have an unprecedented opportunity to demonstrate their value to clients by providing guidance, planning, and tax expertise. The following webcasts and related presentation materials cover the most important aspects of personal financial planning considerations under ATRA.

Additional tools and resources can be found in the Planning After ATRA and the Net Investment Income Tax Toolkit.

Note that content that was created in preparation for the 2013 year-end includes planning ideas and strategies relevant going forward.



Planning in a Five Dimensional Tax System – Taking the Quantum Leap Forward for Your Clients
(5/2/2014) Bob Keebler
Seminar recording | Presentation materials

Implementation of the 3.8% Net Investment Income Tax on Individuals
(1/30/2014) Jonathan Horn and Robert Keebler
Seminar recording | Presentation materials | Q&A with Bob Keebler

Implementation of the 3.8% Net Investment Income Tax on Estates and Trusts
(1/29/2014) Ted R. Batson, David Kirk, Adrienne Mikolashek, Jeremiah Doyle, Bob Keebler 
Seminar recording | Presentation materials

Implementation of the 3.8% Net Investment Income Tax on Partners and Partnerships
(1/28/2014) Bob Keebler, Sarah Staudenraus
Seminar recording | Presentation materials

Implementation of the 3.8% Net Investment Income Tax on S Corporations and their Shareholders
(1/7/2014) Bob Keebler, Chris Hesse, Kevin Walsh
Seminar recording | Presentation materials | Proactive Planning After ATRA and NIIT Toolkit

Proactive Year-End Financial and Tax Planning Series: Advanced Bracket Management
(11/13/2013)  Robert Keebler
Seminar recording | Presentation materials

Proactive Year-End Financial and Tax Planning Series: Basic Bracket Management
(11/12/2013)  Robert Keebler
Seminar recording | Presentation materials

Proactive Year-End Financial and Tax Planning Series: Investment Tax Planning – Creating Tax Alpha
(11/12/2013) Robert Keebler and Scott Sprinkle
Seminar recording | Presentation materials

Proactive Year-End Financial and Tax Planning Series: Top Estate and Income Tax Planning Strategies  (Open to all)
(11/11/2013) Robert Keebler
Seminar recording | Presentation materials

Proactive Year-End Financial and Tax Planning Series: Year-End Financial and Tax Planning Strategies to Address ATRA and the Net Investment Income Tax  (Open to all)
(10/25/2013) Beth Gamel, Robert Keebler, Ted Sarenski, Scott Sprinkle
Seminar recording | Presentation materials

Planning After ATRA: Estate Planning for the Mass Affluent In 2013 And Beyond
(7/18/2013) Michael E. Kitces
Seminar recording | Presentation materials

Planning After ATRA: Advanced Income Tax Strategies for the Mass Affluent In 2013 And Beyond
(7/11/2013) Michael E. Kitces
Seminar recording | Presentation materials

Investment Tax Planning: What CPA Financial Planners Need to Know to Advise Individual Clients
(6/25/2013) Robert Keebler and Robert Gordon
Seminar recording | Presentation materials

Top 10 Income Tax Planning Ideas for 2013
(5/10/2013) Robert Keebler
Seminar recording | Presentation materials

Top 10 Estate Planning Ideas for 2013
(5/6/2013) Robert Keebler and Steven J. Oshins
Seminar recording | Presentation materials

Proactive Planning in 2013: What CPA Financial Planners Need to Know to Advise Individual Clients (Open to all)
(5/2/2013) Beth Gamel, Michael E. Kitces, Ted Sarenski and Scott Sprinkle 
Seminar recording | Presentation materials

Compliance and Planning Issues with the 3.8% Net Investment Income Tax (Open to all)
(1/17/2013) Robert Keebler, David Kirk and Adrienne Mikolashek
Seminar recording | Presentation materials

Fiscal Cliff Settlement: What CPAs Need to Know to Advise Individual Client
(1/9/2013) Robert Keebler and Mel Schwartz
Seminar recording | Presentation materials


Register for upcoming webcasts in the year end planning series.


2013 4-Part Webcast Series
The CPAs Guide to Financial and Estate Planning: Planning After ATRA
Non-members can download the following webcasts recordings and PowerPoints for free




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