Tax Strategies for High Net Worth and Ultra High Net Worth Individuals (Video) (Course Id 2745)

• Who is this course for?
  This course is designed for CPAs, IRS Enrolled Agents, and other professionals needing Continuing Professional Education (CPE) who advise High Net Worth (HNW) and Ultra High Net Worth (UHNW) individuals.

• What is this course about or what problem does this course solve?
  The course addresses the need for sophisticated tax planning strategies tailored to the complex financial profiles of HNW and UHNW clients.

• How can the knowledge from this course be used?
  Participants can apply advanced tax strategies such as donor advised funds, defined benefit plans, and Section 179 applications to minimize client tax liability and enhance firm value while ensuring compliance.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  This course helps professionals manage tax burdens effectively for affluent clients, safeguard against compliance risks, and structure advisory services within ethical and professional boundaries.

• When is this course relevant or timely?
  The course is especially relevant as of its 2025 release and 2026 revision, aligning with current tax strategy demands for high-income clients and modern compliance expectations.

• How is a course like this consumed or used?
  This is a video-based, self-study course requiring the participant to watch instructional content and pass a final exam with a minimum score of 70% to earn CPE and IRS credits.

High Net Worth (HNW) and Ultra High Net Worth (UHNW) clients demand sophisticated tax strategies to navigate their complex financial landscapes. This CE course equips CPAs and EAs with essential knowledge on advanced planning tools, including donor advised funds, defined benefit plans, Section 179 applications, and the Augusta Rule. It focuses on minimizing liability while maximizing client value and enhancing firm operations.

The course also emphasizes compliance safeguards to protect your firm from potential liabilities. You will learn how to implement these advanced techniques within your advisory model without exceeding professional boundaries. Practical frameworks for documentation and engagement structuring will be covered in detail.

Major Topics:

• Donor Advised Funds Planning
• 412 Defined Benefit Plans
• Section 179 Applications
• Augusta Rule Compliance
• Combo Defined Contribution and Defined Benefit Plans.

Join this CE course to develop the expertise to serve HNW clients, reduce tax burdens, and increase your firm’s value.

Video - NASBA QAS - NASBA Registry - IRS Enrolled Agents - 2745

Course Learning Objectives

• Discuss advanced strategies for HNW tax planning.
• Identify compliance pitfalls in advanced tax planning.
• Explain risk mitigation in donor advised funds.
• Analyze Section 179’s application for appreciated property.
• Differentiate between DC and DB plan advantages.

Chapter 1 - Tax Strategies for High Net Worth and Ultra High Net Worth Individuals

Chapter 1 Review Questions

Glossary of Key Terms