OBBBA's 1% Transfer Excise Tax - 0.2 CPEBeginning in 2026, certain outbound remittance transfers may be subject to a new 1% excise tax under the One Big Beautiful Bill Act (OBBBA). While the tax may appear modest on individual transactions, it can create significant compliance and cost implications for businesses that regularly make international payments. Learning Objective Analyze how the OBBBA's 1% transfer excise tax applies to outbound remittance transfers and identify available

and common planning risks that can undermine the intended tax benefits

including safe harbors

informal agreements

Evaluate how de facto life estate arrangements affect estate inclusion

January 2026 Micro Tax Update - Tax Season Warm-Up: What Changed

Course options ranging from 1 to 24 CPE credits

creating a cohesive framework you can return to as your firm evolves

He is known for helping tax professionals understand and apply complex tax provisions through clear

and long-term tax planning strategies

but their tax treatment often follows long-standing securities rules

unreimbursed costs they routinely absorb for classrooms

With expanded benefits returning and limits changing